摘要
上市公司盈利预测信息是投资者进行经济决策的重要信息,但我国上市公司盈利预测信息披露制度不规范,编制盈利预测信息的基础工作薄弱,注册会计师的执业能力较低,上市公司出于自身利益的考虑,不能客观公正地披露盈利预测信息。如何规范上市公司盈利预测信息披露制度,提高上市公司盈利预测信息质量,保护投资者的合法权益是当前面临的主要问题。
The profit forecast information of listed companies is important for investors in decision-making. However, the profit forecast information announcement system in listed companies in China is far from standard, preliminary work on making profit forecast information is quite weak, and the capabilities of Certified public accountants （CPA） are comparatively low. The listed companies, out of considerations for their own interests, cannot announce profit forecast information objectively and impartially. How to standardize the profit forecast information announcement system in listed companies, so as to improve the quality of the profit forecast information of the listed companies, and protect the awful rights and interests of investors, this are currently the main problems before us.
基金
江苏省教育厅2006年度哲学社会科学基金指导项目"上市公司收益质量分析与评价"(项目编号:06SJD630017)
关键词
上市公司
盈利预测
信息披露制度
listed companies
profit forecast
information announcement system
