Abstract: The predictive current control of permanent magnet synchronous motor (PMSM) has the advantages of fast dynamic response and simple control structure. However, under the condition of low carrier ratio, the traditional DPCC has defects such as large current prediction error and instruction voltage calculation error, and severe torque and flux linkage coupling. This paper proposes an accurate DPCC method suitable for both high and low carrier ratio operation of PMSM. First, the modified stator voltage equation of PMSM is established considering the rotor flux orientation error, the dq coordinate system is regarded as a static coordinate system, the rotation process of the rotor in the control period is considered, and the dynamic modeling of the motor is carried out to solve the quadrature and direct axis coupling problems caused by the rotor flux orientation error under the carrier ratio. Simultaneously, a multi-coordinate system variable synchronization method is further proposed, which eliminates the prediction error and instruction voltage error caused by the cross-space calculation of multi-coordinate system variables, and realizes accurate DPCC with low carrier ratio. The experimental results show that the DPCC method proposed in this paper has better torque flux decoupling ability, dq axis current prediction accuracy and tracking accuracy under low carrier ratio conditions.