从预测性信息制度变迁看信息披露监管  

Analysis of Predictive disclosure Regulation based on the change of Performance forecast regulation

作　　者：杨世鉴[1] 韩传模[1] 

机构地区：[1]天津财经大学商学院,天津300222

出　　处：《河北学刊》2012年第5期144-147,共4页Hebei Academic Journal

基　　金：国家自然科学基金项目<基于数据挖掘的上市公司会计舞弊识别问题研究>(70872082)

摘　　要：预测性信息披露是上市公司信息披露中的重要内容,能够有效地减轻上市公司管理层与投资者之间的信息不对称程度,并帮助投资者对上市公司的未来价值作出判断。为了保证预测性信息的真实性和可靠性,需要加强对信息披露的监管;而预测性信息的前瞻性和不确定性又使得信息披露的监管难度增加。同时,由于制度背景和市场发育程度不同,中外预测性信息披露在方式、内容及态度方面存在很大差异。因此,在借鉴国外监管方式的同时,应建立适应中国预测性信息披露环境的监管模式。Predictive information disclosure is the important information disclosure content of listed compa- nies, which can effectively reduce information asymmetry between the listed company management and investors, and help investors to make the future value judgments. In order to guarantee the reliability of the information, it needs to strengthen the regulation of the information disclosure. Meanwhile with pre- dictive and uncertainty, predictive disclosure regulation is difficult. Due to the difference of regulation background and market development degree, Disclosure way, content, and the disclosure of disclosure attitude are different between China and foreign countries. Drawing lessons from foreign regulatory way, establish our country predictive information disclosure regulation mode.

关 键 词：业绩预告 制度变迁 预测性信息披露 监管 

分 类 号：F208[经济管理—国民经济]