| 试论盈利预测信息披露的管制 |
| |
| 引用本文： | 张琪. 试论盈利预测信息披露的管制[J]. 政法论坛, 2003, 0(4) |
| |
| 作者姓名： | 张琪 |
| |
| 作者单位： | 中央财经大学 北京100081 |
| |
| 摘 要： | 盈利预测信息对于证券市场发展和投资人具有重要意义。美国证券法实行允许自愿性预测信息披露的制度 ,并建立了安全港规则。我国证券法应借鉴美国的做法 ,对诚实、信用的证券发行人发布的盈利信息预测实行负责制度。
|
| 关 键 词： | 盈利 预测信息 投资人 安全港规则 |
On Control of Disclosure of Profitable Projectional Information |
| |
| ZHANG Qi. On Control of Disclosure of Profitable Projectional Information[J]. Tribune of Political Science and Law, 2003, 0(4) |
| |
| Authors: | ZHANG Qi |
| |
| Abstract: | Profitable projectional information possesses significance for the development of securities market and investors. American securities law institutes permissive voluntary disclosure of projectional information system and safe habor rule. China's securities law should use the practice of America for reference and execute responsible system for the projection of profitable information which honest and credible floaters of securities have issued. |
| |
| Keywords: | Profit Projection of Information Investor Safe Habor Rule |
| 本文献已被 CNKI 等数据库收录！ |
