提高盈利预测审计质量,规范上市公司盈利预测行为

随着我国市场经济的逐步建立,证券市场的发展、盈余预测信息已成为影响股价的一个重要因素.本文对上市公司盈利预测信息的研究,目的在于规范上市公司合理进行盈余预测、提高上市公司盈利预测信息的可靠性,为投资者进行投资决策提供依据,以促进我国证券市场的健康发展.本文从盈利预测审计的角度出发,提出强化注册会计师的审计监督,以保证上市公司盈利预测的可靠性,从而保证投资者的合法权益.

Improve Earning Prediction Audit Quality and Normalize Earning Prediction Behavior in Listed Company

The market-directed economy of China has been established and security market is developing.So the information on profit forecast has become an important factor that affects share price.This article researched the information of profit forecast in listed companies,in order to make the listed companies carry out profit forecast reasonably and raise the listed companies' confidence level on financial accounting information.It also offered basis for investor and promote the development of security market of China.This article researched the auditing of the profit forecast,and suggested that the audit of CPA should be supervised.In order to guarantee the reliability of profit forecast information in listed companies and guarantee the legal interests of investor.