商业经济与管理

预测性财务信息是对企业未来财务状况、经营成果、现金流量及其他有关信息的披露,预测性财务信息的供求平衡应当符合成本效益原则。影响预测性财务信息可靠性的因素有系统外部影响因素和系统内部影响因素两大类。解决预测性财务信息披露的质量问题,必须多管齐下,综合治理,形成完善的预测性财务信息披露的质量保障体系。

Predictive financial information are disclosures of enterprises' future financial conditions, operation effect, cash flow and other relative information. And the balance of supply and demand of this information should fit cost- profitable principles. Reliable factors influencing predictive financial information fall into two types: external and internal. Quality problem involved in predictive financial information must be handled from different aspects and tackled comprehensively, thus to form a perfect quality system for predictive disclosure of financial information.