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所谓财务预测，是指上市公司基于其生产计划和经营环境，对外公开披露的反映公司未来财务状况、经营业绩等的前瞻性会计信息。建立一套科学合理的财务预测披露制度对促进资本市场的发展具有重要意义。美国目前已形成了一个较为完备的信息披露体系，在建立财务预测披露制度上有?
The so-called financial forecast refers to the listed companies based on their production plans and business environment, publicly disclosed to reflect the company’s future financial position, operating performance and other forward-looking accounting information. Establishing a set of scientific and reasonable financial forecasting disclosure system is of great significance to promoting the development of capital market. At present, the United States has formed a relatively complete information disclosure system and has established a system for disclosing financial forecasts.