重庆理工大学学报2026，Vol.40Issue(10)：106-115,10.DOI:10.3969/j.issn.1674-8425(s).2026.05.010
政府激励下云会计资源共享的三方演化博弈研究
Tripartite evolutionary game analysis of cloud accounting resource sharing under government incentives
摘要
Abstract
To some extent,the cloud accounting resource sharing platform has resolved the bottlenecks in the digital transformation of small and medium-sized enterprises(SMEs),yet its long-term operation still faces prominent development barriers.Accordingly,this paper establishes a tripartite evolutionary game model covering cloud accounting platforms,government departments and client enterprises based on tripartite evolutionary game theory.It conducts asymptotic stability analysis and equilibrium point stability analysis,and adopts numerical simulation to explore the dynamic evolutionary characteristics of the three stakeholders.The research results reveal that cloud accounting platforms can boost SMEs'participation willingness and foster a healthy operational ecosystem by optimizing internal management,upgrading service quality and guaranteeing data information security.关键词
云会计资源共享平台/中小企业/政府激励/演化博弈Key words
cloud accounting resource sharing platform/small and medium-sized enterprise/government incentive/evolutionary game分类
管理科学引用本文复制引用
吴花平,黄洪钰..政府激励下云会计资源共享的三方演化博弈研究[J].重庆理工大学学报,2026,40(10):106-115,10.基金项目
国家社会科学基金青年项目"'互联网+会计'下云会计资源共享风险管控及实现路径研究"(16CGL070) （16CGL070）
