中期财务报告研究

精品文档---下载后可任意编辑中期财务报告讨论 中期财务报告讨论 【摘要】会计信息使用者对中期财务报告的信息披露越来越重视，因为，传统的年报已不能满足会计信息使用者及时、有效地了解公司的财务状况、经营成果及其现金流量要求。本文通过对相关学者有关中期财务报告讨论文献的回顾，阐述了中期财务报告及其目的，分析了中期财务报告披露中存在的主要问题，并对如何完善中期财务报告的披露提出了相应的对策建议。 【关键词】中期；财务报告；信息披露；问题；对策 Abstract: The quality of accounting information provided by the financial accounting reports, and a direct impact on the users of accounting information to make the right judgments and decisions. However, as an investor in order to timely and effective manner to understand the company”s financial position, results of operations, cash flows, they are no longer satisfied with the traditional annual report, more and more urgent for the preparation of the interim financial report requirements. This article by scholars on the interim financial report research literature collection, collation and analysis of the interim financial report and its purpose, analysis of the main problems in the interim financial report disclosure, and how to improve the disclosure of the interim financial report proposed corresponding countermeasures and suggestions . Keywords: Financial report Information Disclosure Countermeasure Problem 一、引言 随着改革开放的进一步深化和资本市场的完善，市场有效性不断提高，投资者也不断成熟，投资者对信息的相关性、及时性以及充分披露，提出了更高的要求。财务信息的相关性、及时性和可靠性，是达到决策有用性目标的质量条件。尽管中期会计信息披露在监管方面的架构已经较为完备，但由于中期财务报告信息的形成、处理和披露具有其特别性。另外，由于现代信息传媒技术快速进展，信息披露成本不断降低，投资者要求上市公司供中期财务报告在国际上已呈普及之势。本文以中期财务报告为讨论的出发点对其进行讨论，分析借鉴国外在法律法...