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盈利预测又称财务预测,是一种“软信息”,是企业对未来一段时间或数个期间财务状况、经营成果或现金流量变动情形最可能趋于合理的估计,在我国是由拟发行股票公司管理当局编制的。该信息的公开披露能使投资者和债权人了解上市公司未来的生产经营状况,并据此做出合理有效的投资决策,从而防范和化解投资风险。本文主要介绍盈利预测信息披露制度的起源与嬗变过程,以期为投资者全面把握该制度提供帮助。
Earnings forecast, also known as financial forecast, is a kind of “soft information”, which is the most likely reasonable estimate of the financial status, operating results or changes in cash flow of an enterprise in a period of time or in the future. In our country, Company management prepared. The public disclosure of this information enables investors and creditors to understand the future production and operation status of listed companies and accordingly make sound and effective investment decisions so as to prevent and resolve investment risks. This article mainly introduces the origin and evolution of the profit forecast information disclosure system, with a view to providing investors with a comprehensive grasp of the system.