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盈利预测是上市公司信息预披露的一种重要形式,由于其本身的前瞻性、风险性、主观性,因此其与业绩预告、业绩快报、管理层讨论与分析、业务发展目标等其他形式的预测性信息有显著的不同。本文从我国目前的实体法规定入手,梳理相关规定,分析现实情况,结合外国立法例,提出自己的见解。
Profit forecasting is an important form of pre-disclosure of listed companies’ information. Due to its own forward-looking, risky and subjective nature, its forecast is in line with performance forecast, performance newsletter, management discussion and analysis, business development goals and other forms of forecasts Sexual information is significantly different. This article starts with the current substantive law of our country, combs the relevant regulations, analyzes the actual situation and puts forward my own opinions in combination with the foreign legislation.