盈利预测是指从设定的基准点出发,在一系列假设条件的基础上,由专业人员对上市公司未来时期的盈利值进行估计的过程。对投资者而言,公司的盈利预测甚至比历史性的会计信息更具有指导意义。因此,盈利预测信息披露问题值得我们思考。本文拟对上市公司盈利预测信息披露的现状进行 Earnings forecasting refers to the process of estimating the profitability of listed companies in the future by a professional on the basis of a set of assumptions starting from the set benchmarks. For investors, the company’s earnings forecast is even more instructive than historical accounting information. Therefore, the disclosure of earnings forecasting information is worth considering. This article intends to disclose the status of disclosure of profit forecast information of listed companies