加强和完善内部控制制度，对于保证会计信息质量，保护投资者合法权益，具有非常重要的意义。

Strengthening and perfecting of internal control is of great importance for guarantee of quality of financing information and protection of investors' legal rights.

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盈利预测具有内在的不确定性和风险，这便要求通过积极有效的监管制度设计，来保证所披露信息的质量，保障投资者利益。

The inherent uncertainty and risks with earnings forecasts call for active and effective supervising system design for the quality of the disclosures to safeguard the interest of investors.

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