预测性信息是对公司未来经营情况的估计,现阶段预测性信息披露存在可信度低、动机不强和选择性披露等问题,规范预测性信息披露的建议:规范预测性信息披露的生成条件、表达方式,扩大预测性信息披露的内容,提高预测性信息的质量以及提供充分的警示性陈述等。 Predictive information is the estimation of the future operation of the company. At the present stage, the predictive information disclosure has the problems of low credibility, weak motivation and selective disclosure, and so on, and regulates the proposal of predictive information disclosure: standardizes the conditions for the formation of the predictive information disclosure , Ways of expressing, expanding the content of predictive disclosures, improving the quality of predictive information, and providing adequate cautionary statements.