试论我国上市公司盈利预测信息的披露

On Information Exposure of Profit Forecast of China's Listed Companies

盈利预测在证券市场中扮演着十分重要的角色 ,但目前我国盈利预测信息的可靠性较差 ,这既有主观原因 ,也有客观原因 ,应建立健全盈利预测规范体系 ,发展和完善注册会计师审计制度 ,制定和执行科学、配套的会计规范体系 ,制约和惩罚提供虚假盈利预测信息的行为。

Profit forecast plays a vital role in security market, but at the present stage, the information about the profit forecast is not reliable for the reasons both from subjective and objective aspects. What should be done at present is to establish a set of regulations, complete the registered accounting and auditing institutions, set up rational and systematic accounting regulation, and restrict and punish the behavior of supplying illusory information.