创业板公司业绩增长性及原因分析

本文通过分析创业板公司上市前后业绩数据的巨大变化,发现创业板企业业绩难以持续性的原因,在于上市业绩管制诱导的利润操纵行为。针对该问题,从上市管制条件的重新评估、提高信息披露的透明度,以及完善退市制度等方面提出相应的对策建议。

At first, we analysis the great changes of Growth Enterprise Board listing companies before and after they became public companies. Growth enterprise board listing companies are not so profitable and grow- ing fast as they were. After data research, we find in order to become public company, they managed their performance data. It is the reason why they are not so profitable as before. This is risk to investor. Aiming at this issue, we put forward the corresponding coun- termeasures, such as reevaluating the conditions of listing, improving the transparency of information disclosure, and perfecting the system of delisting.