每經(jing)(jing)AI快訊(xun)，雖然2023年年報(bao)披露(lu)已經(jing)(jing)收官，針對(dui)上(shang)市公(gong)(gong)(gong)司(si)(si)(si)(si)業(ye)績(ji)預(yu)(yu)(yu)告(gao)“失(shi)(shi)準(zhun)”或“變臉(lian)”的強監(jian)(jian)(jian)管(guan)(guan)仍(reng)在持續。據(ju)記者不(bu)完全統計，5月以(yi)(yi)來(lai)，已有14家A股(gu)(gu)公(gong)(gong)(gong)司(si)(si)(si)(si)因此收到(dao)監(jian)(jian)(jian)管(guan)(guan)部(bu)(bu)門出(chu)(chu)具(ju)的警(jing)示函(han)或監(jian)(jian)(jian)管(guan)(guan)函(han)。多家公(gong)(gong)(gong)司(si)(si)(si)(si)收到(dao)的警(jing)示函(han)顯示，公(gong)(gong)(gong)司(si)(si)(si)(si)業(ye)績(ji)預(yu)(yu)(yu)告(gao)相(xiang)(xiang)(xiang)關信息(xi)披露(lu)不(bu)準(zhun)確、更正不(bu)及(ji)時，監(jian)(jian)(jian)管(guan)(guan)部(bu)(bu)門決定對(dui)公(gong)(gong)(gong)司(si)(si)(si)(si)及(ji)相(xiang)(xiang)(xiang)關責任(ren)人(ren)員采取出(chu)(chu)具(ju)警(jing)示函(han)的監(jian)(jian)(jian)督管(guan)(guan)理措施，并記入證(zheng)券期貨市場誠(cheng)信檔(dang)案。 有公(gong)(gong)(gong)司(si)(si)(si)(si)治理相(xiang)(xiang)(xiang)關專家表(biao)示，業(ye)績(ji)預(yu)(yu)(yu)告(gao)是為(wei)了避免在財務(wu)報(bao)告(gao)正式公(gong)(gong)(gong)布(bu)時公(gong)(gong)(gong)司(si)(si)(si)(si)股(gu)(gu)票價(jia)格出(chu)(chu)現大(da)幅波動(dong)，以(yi)(yi)提前釋放(fang)業(ye)績(ji)風險，保障(zhang)中小投(tou)(tou)資者等(deng)信息(xi)弱勢群體的利(li)益。而不(bu)少公(gong)(gong)(gong)司(si)(si)(si)(si)業(ye)績(ji)預(yu)(yu)(yu)告(gao)“失(shi)(shi)準(zhun)”則適得(de)其反(fan)，誤導(dao)投(tou)(tou)資者對(dui)公(gong)(gong)(gong)司(si)(si)(si)(si)的價(jia)值(zhi)判斷，進(jin)而給投(tou)(tou)資者帶來(lai)損失(shi)(shi)。業(ye)績(ji)預(yu)(yu)(yu)告(gao)“失(shi)(shi)準(zhun)”背后，一(yi)方(fang)面(mian)可能(neng)確實(shi)存在突(tu)發的不(bu)可預(yu)(yu)(yu)測的經(jing)(jing)營情況對(dui)公(gong)(gong)(gong)司(si)(si)(si)(si)業(ye)績(ji)帶來(lai)影(ying)響，另一(yi)方(fang)面(mian)則暴露(lu)出(chu)(chu)公(gong)(gong)(gong)司(si)(si)(si)(si)內部(bu)(bu)控制的不(bu)規(gui)范、不(bu)嚴謹，公(gong)(gong)(gong)司(si)(si)(si)(si)綜合(he)治理能(neng)力(li)和質量(liang)有待進(jin)一(yi)步提升。（上(shang)海(hai)證(zheng)券報(bao)）