上市公司信息披露制度是现代证券监管制度的核心内容与基石。在我国证券市场中，立法疏漏和监管不力使得上市公司预测性信息披露实质上已经构成了信息披露的主要违规行为类型之一。最高人民法院《关于审理证券市场因虚假陈述引发的民事赔偿案件的若干规定》（以下简称《规定》 The information disclosure system of listed companies is the core content and cornerstone of the modern securities regulatory system. In China’s securities market, the omission of legislation and ineffective supervision make predictive information disclosure of listed companies constitute one of the main types of irregularities in information disclosure. Several Provisions of the Supreme People’s Court on Trial of Civil Compensation Cases Caused by False Statements in the Stock Market (hereinafter referred to as the “Provisions”