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所谓企业盈利预测报告是指对企业未来一段期间内经营成果预测的报告。我国对盈利预测报告的要求主要是针对那些与证券市场有关的企业,即公开发行股票的企业和股票上市交易的企业。这些企业被要求在招股说明书和上市公告书中提供盈利预测。目前,我国对盈利预测报告的编制尚无统一和具体的规定。为此提出以下几方面的要求:(一)进行预测的一般要求。即对企业一般经济条件、营业环境、市场情况、生
The so-called corporate earnings forecast report refers to the report on the prediction of the company’s operating results in the coming period. China’s demand for profit forecasting reports is mainly directed at companies that are related to the securities market, that is, companies that publicly issue stocks and companies that are listed on the stock exchange. These companies are required to provide profit forecasts in the prospectus and listing announcement. At present, China has no unified and specific provisions for the preparation of earnings forecast reports. To this end, the following aspects are required: (1) General requirements for making predictions. That is, the company’s general economic conditions, business environment, market conditions, and