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预测性财务信息是指企业对外披露的反映企业未来财务状况、经营业绩等发展前景方面的前瞻性财务信息,是企业财务报告的一部分。目前我国有关证券法规要求上市公司必须在招股说明书、上市公告书中披露的盈利预测信息便属于这一范畴。由于预测性财务信息是一种事前信息,具有一定的不确定性,因而对是否应将其对外公开披露至今仍存在争论,但在市场经济条件下,企业公开披露预测性财务信息确实具有很重要的现实
Predictable financial information refers to the forward-looking financial information disclosed by the enterprise reflecting the future financial status of the enterprise, business performance and other development prospects, and is part of the enterprise’s financial report. At present, the relevant securities laws and regulations of our country require that listed companies must have earnings forecast information disclosed in prospectuses and listing announcements in this category. As predictive financial information is an ex ante information with a certain degree of uncertainty, it is still debated whether it should be publicly disclosed or not. However, in a market economy, it is indeed important for an enterprise to publicly disclose predictive financial information Reality