盈利预测信息有助于投资者做出合理的经济决策,是极为有用的会计信息。本文通过对盈利预测自愿披露的动机进行分析,得出自愿披露有着极大的可行性。但是由于我国资本市场有效性的缺乏以及上市公司股权结构、预测风险的存在等原因,使得我国上市公司盈利预测自愿行为出现了自愿披露的意愿不强、披露质量不高问题。 Profit forecast information to help investors make a sound economic decision-making, is extremely useful accounting information. This article analyzes the motivation of voluntary disclosure of earnings forecast and finds out that voluntary disclosure is highly feasible. However, due to the lack of validity of capital market in our country and the ownership structure of listed companies and the existence of risk forecasting, the willingness of voluntary disclosure of earnings forecast voluntary of our listed companies is not strong and the quality of disclosure is not high.