上市公司业绩不良的原因及应对之策

近年,我国上市公司的经营业绩总体上呈下滑趋势,其主要受宏观经济形势、地方政府财政行为、公司治理结构、募集资金的使用效益、新会计制度实施及公司多元化经营等因素的影响。应通过约束地方政府的财政行为、积极稳妥地推进国有股上市流通、适度控制规模、限制盲目筹资、稳步推进会计改革、突出主业经营等措施来提高上市公司盈利的稳定性。

Thoughts on the fluctuation in performance of listed companies

The overall trend in the operating performance of listed companies has been declining in recent years, which is caused by macroeconomic situations, fiscal conduct of local governments, companies' structural adjustment, the efficiency in using raised capital, implementation of new accounting system and diversified operations of companies. We can improve the profit stability of listed companies by taking the following measures: restraining the fiscal conduct of local governments, promoting the circulation of state-owned stocks in security markets positively and steadily, controlling the scale properly, restricting aimless capital raising, implementing accounting reforms steadily and highlighting the primary operation.