论上市公司财务预测信息的披露

摘要

我国上市公司应披露的财务预测信息主要包括前瞻性信息、盈利预测、业绩预告和风险因素四大类。目前上市公司财务预测信息的披露尚存在许多问题，突出地表现为：编制与披露的法律、法规、规章、制度不完善，财务预测信息有效供给严重不足，财务预测信息披露不及时，没有建立类似美国的“安全港规则”，没有形成财务预测信息披露的竞争机制，从而影响了财务预测信息的决策有效性。因此，必须采取相应措施来系统解决上述问题。%Financial forecast information of China' s listed companies mainly includes forward-looking information, profit forecast, performance prediction and risk factors. Currently, there are still many problems in the disclosure of listed companies' financial forecast information, such as imperfect prepared and disclosed laws, regulations, rules and systems, insufficient effective supplies of financial forecast information, unresponsive financial forecast information disclosure, lack of the similar safe harbor rules of the United States and a competitive mechanism for financial forecast information disclosure, thus affecting the effec- tiveness of the decision-making of the financial forecast information. Therefore, there is a need to take appropriate measures to solve the above problems.