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前瞻性信息是以企业未来可能发生的事项和可能采取的行动为基础的关于企业的各种未来信息或有助于预测的信息。它是会计信息使用者所需要的重要信息。美国注册会计师协会（AICPA）财务报告特别委员会1994年的实证研究结果表明，前瞻性信息是投资者与贷款人所需要的五类信息之一
Forward-looking information is based on future business events and possible actions for the future of the business information or information to help predict. It is important information that accounting information users need. The results of an empirical study conducted by the AICPA Special Committee on Financial Reporting in 1994 showed that forward-looking information is one of five types of information that investors and lenders need