在目前中国股市法制建设并不健全的环境下,管理层多为A股市场设置几道护栏是很有必要的,这是对投资者负责的表现。上市公司业绩变脸的事情在A股市场已是司空见惯了。不过,从过去的传统来看,上市公司业绩变脸,通常都是新股上市后一年半载的事情。而今年上市公司业绩变脸,可以说是伴随着新股上市的步伐就发生了,甚至新股还未发行还未上市,业绩变脸的事情就已经发生。而且当下的新股业绩变脸,堪称理直气壮。何以至此?究其原因在于新股发审的过程中监管层的监管思路发生了变化,在往注册制转变,强化信息报露而淡化业绩,监管层的监管不是给上市公司的业绩 In the current Chinese stock market legal system is not perfect environment, the management for the A-share market is more than set up a few rails is necessary, which is responsible for the performance of investors. The performance of listed companies face up in the A-share market is already commonplace. However, from the past tradition, the performance of listed companies face up, usually listed a year after the IPO a year or so. The performance of listed companies face this year, it can be said that the pace of IPO with the IPO took place, and even new shares have not yet listed on the market, the performance changed face things have happened. And now the performance of new shares face up, 堪称 righteousness. Why is this the reason is that the process of issuing new shares in the regulatory supervisory thinking has changed in the registration system changes, strengthen the disclosure of information and dilute performance, regulatory supervision is not to the performance of listed companies