预测性财务信息是指企业根据现有的财务状况和已取得的经营成果，再考虑未来可能发生的各种确定和未确定因素，采用科学的预测方法，而得到的企业财务状况和经营成果的未来信息。在市场经济高度发展的今天，对外提供可靠的预测性财务信息，日益显得重要起来，并成为企业对外提 Predictive financial information refers to the enterprise’s financial status and operating results obtained based on the current financial status and the operating results achieved, and then considering the various determinations and uncertainties that may occur in the future, adopting scientific forecasting methods Future information In today’s highly developed market economy, it is increasingly important to provide reliable and predictable financial information externally,