摘要
目前中国IPO公司披露赢利预测信息的自愿性都不高,而且在赢利预测信息披露方面无论是公司内部还是公司外部都存在一定的问题,比如信息披露不及时,存在偏差,制度不够完善,信息中介机构不规范等。针对这些问题,应建立健全相关的法规体系,发挥社会监督作用,提高投资者素质,以完善和规范IPO公司赢利预测信息自愿性披露制度。
At present, Chinese IPO companies to voluntarily disclose the information of earnings forecast are not high in percentage, and also there are certain problems in the disclosure of earnings forecast information either in the internal or external, such as information disclosed untimely, the existence of bias in disclosed information, the imperfect system, and the information intermediaries are not standard. To solve these problems, we should establish and perfect the related laws and regulations system, to play the role of social supervision, to improve the quality of investors, to improve and standardize the IPO Company's voluntary disclosure of earnings forecast system.
出处
《河南工程学院学报(社会科学版)》
2011年第4期26-28,共3页
Journal of Henan University of Engineering(Social Science Edition)
关键词
IPO公司
赢利预测
信息披露
IPO companies
earning forecast
information disclosed