Our sample consists of A share listed companies in China from 2009 to 2013.This paper examines whether the information of OCI can be used as a useful decision for analysts under the different level of managerial entrenchment.Our results support the notion that analysts earnings forecast makes the full use of the positive numbers of OCI，but does not fully reflect the negative numbers of OCI；and analysts revise their next years forecast downward when OCI is negative but they do not revise the forecast upward when OCI is positive；otherwise，the negative numbers of OCI are related with forecast errors，but the positive numbers are not.We also find that only under the condition of low degree of managerial entrenchment，OCI is associated with analysts forecast，but the same is not true under the condition of high degree of managerial entrenchment.