我国上市公司业绩快报披露的问题与对策研究——基于A股汽车制造行业.docVIP

PAGE PAGE 22 我国上市公司业绩快报披露的问题与对策研究 ——基于A股汽车制造行业 摘要：随着我国经济和证券市场的发展，信息披露制度的重要性也逐渐显现。业绩快报制度作为信息披露制度中重要的一部分，越来越受到投资者的重视。在我国，业绩快报实行的是强制与自愿披露相结合的制度，由于制度建立时间晚，有关业绩快报披露问题的研究还不多。本文选择了A股汽车制造行业为研究对象，通过对业绩快报披露行为的分析，旨在发现业绩快报制度披露过程中出现的问题，并提出建议，以保护广大投资者的合法权益。本文首先对国内外学者在业绩快报方面的相关研究进行了综述，然后分别对业绩快报的及时性和准确性进行了分析，接着本文以A股汽车制造行业为例分析了该行业上市公司的业绩快报披露行为，总结了上市公司业绩快报披露中存在的问题，并提出了相对应的建议。 关键词：业绩快报信息披露存在问题解决对策 Problems and Countermeasures of Preliminary Earnings Estimate in Public Listed Companies —— Based on Auto Manufacturing Industry Abstract: Along with our country economy and the development of the securities market, the importance of information disclosure system also gradually revealed. As an important part of the information disclosure system, more and more investors pay attention to performance express system. In our country, the Preliminary Earnings Estimate is disclosed by voluntarily, because of the later building, there are few studies on the problem of preliminary earnings estimate. This article chose the auto manufacturing industry as the research objectives, through the analysis of the disclosure behavior of preliminary earnings estimate, aims to find out the problems arising from the disclosure process, and give some suggestions.In this paper, at first,the research concerning the scholars at home and abroad in preliminary earnings estimate were summarized, and then analyses the performance of timeliness and accuracy of preliminary earnings estimate. In this paper,we use the A shares automobile manufacturing industry as an example to analyze the performance of the disclosure behavior of preliminary earnings estimate,summed up the results of disclosure problems, and put forward the corresponding recommendations. Keywords: Preliminary Earnings Estimate; Information Disclosure; Problems; Countermeasures 一、导论 （一） 研究背景 1.业绩快报制度建立 在我国，业绩快报制度是上市公司2004年年报披露制度中的一项创新。与早前就实行的盈利预测和业绩预告制度不同，业绩快报制度是为完善信息披露体系，丰富使用者信息获取途径的新举措。所谓业绩快报,是指为了提高信息披露的及时性和公平性,上市公司在会计期间结束后、定期报告公告前，初步披露未经注册会计师审计的主要会计数据和