摘要
盈利预测信息在传递公司信息、提高证券市场透明度、引导投资者决策等方面有着重要的作用。但作为一种未来导向型信息,其本身又具有较强的不确定性。通过对盈利预测信息披露现状的国际比较和分析,探讨了我国在盈利预测信息披露方面存在的主要问题,然后结合我国当前的国情就如何提高盈利预测信息的可靠性提出了若干建议。
The information of earnings forecast plays a more and more important role in many aspects such as tramferring company in - formation, improving market transparence, leading investors decision - making and so on. But there are many uncertainties in the earnings forecast because of its guiding quality. This article discusses some questions on earnings forecast disclosure by international contrast, and then points out several propositions about how to enhance its reliability, according to the situation of our country.
出处
《杭州电子科技大学学报（自然科学版）》
2006年第4期87-90,共4页
Journal of Hangzhou Dianzi University：Natural Sciences
关键词
盈利预测
信息披露
可靠性
earnings forecast
information disclosure
reliability
