上市公司财务预测信息的真实性与虚假陈述研究  

A Study of the Authenticity and False Statements of the Financial Forecast Information of the Listed Companies

作　　者：蒋尧明[1] 

机构地区：[1]江西财经大学,江西南昌330013

出　　处：《当代财经》2011年第11期119-128,F0003,共11页Contemporary Finance and Economics

基　　金：教育部人文社科研究一般项目(10YJA790082);江西省社科"十一五"规划项目(10YJ08)

摘　　要：财务预测信息的本质是不确定性和模糊性,判断财务预测信息真实性的现实标准是法律真实,而不是客观真实,且会计标准是衡量法律真实的直接依据;对财务预测信息重大事件的认定应优先采用"投资者决策标准",而不是"股价重大影响标准",但对重大事件的具体界定既可以采用定义式也可以采用列举式;财务预测信息虚假陈述一般包括虚假记载、误导性陈述、重大遗漏和不正当披露四种形式。The nature of the financial forecast information is uncertainty and ambiguity; the realistic standard to determine the authenticity of the financial forecast information is the legal truth, rather than the objective truth. The accounting standard is the direct standard to measure the legal truth. The recognition of the major events of financial forecast information should adopt the investor decision-making criteria with priority, rather than the standard of significant impact of share price; but the major events can be specifically defined either by the method of definition or by the enumerated method. The false statements of financial forecast information generally include the four forms of false recordings, misleading statements, significant omissions and improper disclosures.

关 键 词：财务预测信息 本质与特征 虚假陈述 法律真实 重大事件 

分 类 号：F230[经济管理—会计学]