西方企业预测财务报告及其借鉴意义孙泽超，汪平，孟凡利最近２０～３０年间西方企业财务会计的一个重大发展和进步，就是许多企业开始编制并对外公布预测财务报告。我们认为，预测财务报告的出现是现代财务会计为更好地实现其目标为各方面的决策者（信息使用者）提供尽可... Western Business Forecasting Financial Reports and Their Implications Sun Zechao, Wang Ping, Meng Fanli A major development and progress of western corporate financial accounting in the recent 20-30 years is that many companies have started to compile and publish forecast financial reports. We believe that forecasting the emergence of financial reports is a modern financial accounting provider that can better achieve its goals for all policy makers (information users)...