我国上市公司业绩预告披露的问题与对策研究.docVIP

PAGE PAGE 22 我国上市公司业绩预告披露的问题与对策研究 摘要：上市公司的业绩预告制度作为会计报告发布前投资者了解上司公司的重要渠道，稳定上司公司会计报告公布之后的证券市场，保护中小投资者的利益，改变信息弱势群体地位的制度，起到了稳定证券市场，促进证券市场健康发展的作用。对投资者进行投资决策、资金分配、资源配置起到了很大的帮助作用，与此同时，相关研究人员对业绩预告信息披露的问题和对策研究也是日益上心。我国证券市场和国外相比，起步比较晚，相关规章制度也并不不完善，业绩预告制度在前期自然也是举步维艰。到了现在，虽然制度已经大体完善，但还有精进之处。本文选择了这个问题进行分析研究，是为了在进一步加强我国上市公司业绩预告的及时性、精确性和有效性，能够让投资者的合法权益得到保护。本文首先对国内国外学者关于上市公司业绩预告信息披露问题的文献研究进行了综述，也介绍了我国业绩预告制度信息的发展历程和完善过程，同时也对业绩预告制度的不足之处进行了分析。在此基础上，论文通过一个真实案例来讲述目前我国业绩预告制度对违法违规上市公司的“宽容”，监察制度的滞后性来说明业绩预告制度目前存在的问题，并且提出相应的解决措施。最后，论文总结以上内容，在肯定业绩预告制度对证券市场发展的重要性，同时，也还需要进一步确立业绩预告公布之后，监管部门的职责和规范。 关键词：业绩预告存在问题预告修正解决对策 Research on the problems and Countermeasures of the disclosure of the performance of listing Corporation in China Abstract:The performance of listed companies notice system as accounting report prior to the release of the investors to understand an important channel for the boss of the company, after the publication of the stable boss company accounting report of the securities market, protect the interests of small investors, to change the status of disadvantaged groups of information system, the stability of the securities market, promote the healthy development of the securities market. Investment decision-making, capital allocation, the allocation of resources to the great help of investors. At the same time, researchers on the performance of notice information disclosure problems and countermeasures research is increasingly stilted. Compared with foreign countries, Chinas securities market started relatively late, the relevant rules and regulations are not perfect, the performance of the pre notice system in the early nature is also difficult. Now, although the system has been largely improved, but also improve. This paper chose this issue to analyze and research, in order to further strengthen the timeliness, accuracy and effectiveness of the performance forecast of listing Corporation in our country, so that the legitimate rights and interests of investors can be protect