规范上市公司盈利信息披露的思考

The Normalication of Listed Companies in Disclosing Profit Information

盈利预测信息有助于投资者做出合理的经济决策,是极为有用的会计信息,需要规范上市公司的盈利预测,以提高证券市场的有效性。必须了解、分析我国目前上市公司盈利预测中存在的问题,才能采取从内部提高预测技术,从外部加强立法与监管等一些具体的对策。

The information of profit information may help investors make rational economic decision. As the extremely useful accounting information, it should be normaliced by listed companies in order to improve the validity of the security market.This paper analyses the existing problems and proposes the countermeasures in terms of forecasting technigue, legislation and suprvision.