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The Problem And Its Counter Measures Of Profit Forecast Information Disclosure Of Listed Companies In China

Posted on:2015-05-20Degree:MasterType:Thesis
Country:ChinaCandidate:S Y WuFull Text:PDF
GTID:2309330467459051Subject:Accounting
Abstract/Summary:PDF Full Text Request
Make the profit forecast to take forecast main body to its future some or several accountants the period management achievement does the estimate and the reckoning, is for the purpose of for the investor providing has the policy-making correlation the information. It will forecast the information——forward-looking information as the future part, will hold the more and more important status in the future financial report trend of development, it will be playing regard as investor’s investment decision-making the very important guidance role.When our country, just developed the stock market from at the beginning of the90’s, the request to be listed carries on the public disclosure to the profit forecast information, enhances unceasingly along with the stock market development and the information user to the profit forecast information quality requirement, our country had issued one after another some related profit forecast information disclosure regulated document, gained the forecast information disclosure way to be listed, the channel, the content and the audit request and so on has made the corresponding regulated request separately. But because our country stock market start is late, the stock market is not mature, in addition lacked the consummation with it necessary laws and regulations system, to be listed superintendent itself to the profit forecast information negative attitude as well as our country in the information disclosure aspect supervising and managing existence flaw, thus caused the standard degree and the quality present situation which the related profit forecast information disclosed still appears is unsatisfactory. But in the world other countries and the area in the profit forecast information disclosed the supervising and managing aspect has some advanced methods, after had understood these methods, unifies our country’s actual situation, we can obtain certain inspiration.US is the profit forecast information disclosed supervises and manages the most perfect country, therefore understood US’s profit forecast information disclosure supervising and managing system,and profits from its advanced procedure to gain the forecast information to our country to disclose supervising and managing the development has the significant impetus function.In the profit forecast information disclosure supervising and managing aspect, in the American system the most major characteristic used the police to show the principle in advance and to establish the security port system, this also was precisely, thus our country which in our country system lacked must consider used these advanced procedures.Therefore, considered the profit forecast information the importance as well as our country to be listed gain the forecast information existence quality question, this article is precisely henceforth the angle embarks, through profits from the foreign developed country stock market the related system as well as other qualitative and the quota research technique comes to our country to be listed to gain the forecast information to disclose the question conducts the research. After this article take gains the forecast uses the voluntary disclosure the information disclosure stage as a background, gains the forecast information to our country to be listed to disclose the existence asked the prefatory remarks origin conducts the regulated research. The article main body divides into four parts:First chapter elaboration profit forecast information outline and rationale; Second chapter was through summarized our country present stage about the profit forecast legal laws and regulations and in the present situation characteristic foundation, gained the forecast information disclosure existence question to our country to be listed and the origin, and has carried on the analysis to these new questions which the quota and determined the nature of unifies; Third chapter introduced the Western developed country profit forecast information disclosure in legal, supervising and managing as well as standard superintendent behavior aspect some advanced procedures, and compared with in our country’s present procedure, obtains to our country carries on the profit forecast information disclosure question in the new stage the correlation enlightenment; Fourth chapter mainly aims at the new question which in the second chapter induces, and unifies third chapter of the western developed country advanced procedure, obtains by the time conforms to our country national condition perfect supervising and managing method.Generally speaking, the first chapter is the full text foundation, the second chapter is question statement with the analysis, third chapter and the fourth chapter solves the question way. This article chooses this question to conduct the research, is for the purpose of discovering our country to be listed gains the forecast disclosure related question to carry on the inquisition, enables the profit forecast to play its role fully in our country stock market, finally achieved promotes our country stock market fairly effective, the resources optimization disposes and protects the general investor legitimate rights and interests the goal. At the same time, hoped this article the research speeds up regarding the impetus negotiable securities management by supervision department to the profit forecast information disclosed the system the construction and the consummation have the contribution.
Keywords/Search Tags:the profit forecast, the system of disclosure, the regulatory system safeport system
PDF Full Text Request
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