Author(s)

Fanglan Xu and Pengwen Hu

Corresponding Author

Fanglan Xu

Abstract

In order to reduce illegal bidding and false accounting, and improve the fairness of bidding system, it is put forward a new strategy of accounting supervision, and analyzed the relationship between game theory and false accounting supervision, based on game theory and comprehensive cost management method. By using the advanced bidding management system proposed by the western countries, the current bidding system and strategy are modified and improved, which can improve the efficiency of accounting supervision. Through the new methods and strategies of supervision, it can provide a more fair bidding and tendering system for enterprise, so as to provide a more equitable market environment for enterprises in the materials supply chain in the bidding process, which can make the accounting supervision in the materials supply chain bidding process have practical effect, and improve the reality the significance of accounting supervision.

Keywords

Accounting supervision and management; bidding and tendering Enterprises; material supplies; game model; accounting relationship