| 试论我国预测性信息披露问题 |
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| 引用本文： | 张晓清.试论我国预测性信息披露问题[J].山西广播电视大学学报,2011,16(3):79-81. |
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| 作者姓名： | 张晓清 |
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| 作者单位： | 山西金融职业学院,山西太原,030008 |
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| 摘 要： | 预测性信息是上市公司财务报告的重要组成部分。我国预测性信息披露起步晚,不够完善,具有较大的不确定性和风险性,这一特点决定了上市公司预测性信息的披露更需要法律制度的保障。
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| 关 键 词： | 预测性信息 信息披露 财务状况 |
On the Issue of Disclosure of Predictability in China |
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| Zhang Xiaoqing.On the Issue of Disclosure of Predictability in China[J].Journal of Shanxi Radio & Tv University,2011,16(3):79-81. |
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| Authors: | Zhang Xiaoqing |
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| Institution: | Zhang Xiaoqing(Shanxi Professional College of Finance,Taiyuan,Shanxi,030012) |
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| Abstract: | Predictive information is an important part of financial reports in the listed companies.In China,the disclosure of predictive information started later than other countries,as a result,it is not perfect.Besides,it has great uncertainties and risks.Therefore,it requires further the guarantee of the legal regulation for the predictive information disclosure of the listed companies. |
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| Keywords: | predictive information information disclosure financial statements |
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