西方企业“预测财务报告”的探析及启示于长用，王毅生，赵梅最近２０～３０年间，西方企业财务会计的一个重大发展和进步，就是许多在业业始编制并对外公布“预测财务报告”。预测财务报告的出现，其目的是为各方面的决策者（信息使用者）提供尽可能多的、有用的财务与经... Analysis and Enlightenment of “Forecasting Financial Statements” in Western Enterprises YU Chang-long, WANG Yi-sheng, ZHAO Mei A major development and progress of financial accounting in western enterprises during the recent 20 ~ 30 years is that many enterprises in the industry have compiled and published “Predicted Financial Statements ”. Predict the emergence of financial reports, the purpose is to provide all aspects of decision-makers (information users) as much as possible, useful financial and ...