越来越多的分析师开始额外发布现金流预测成为资本市场的新现象,引起了学术界的关注。本文从分析师发布现金流预测的影响因素、现金流预测的经济后果以及现金流预测的质量三个方面对国内外的相关文献进行梳理。在此基础上,对文章进行总结并从五个方面对未来的研究方向进行展望。 More and more analysts began to extra cash flow forecasting as a new phenomenon in the capital market, aroused the concern of academics. This article reviews the relevant literature at home and abroad from the following three aspects: the influencing factors of analysts’ release of cash flow forecasting, the economic consequences of cash flow forecasting and the quality of cash flow forecasting. On this basis, the article is summarized and the future research directions are prospected from five aspects.