中期财务报告

国际会计准则委员会（IASC）于1998年2月发布了第34号国际会计准则（IAS）“中期财务报告”，这是IASC首次就中期财务报告问题发布准则。

IASC has enacted IAS34 " interim financial reporting " on2,1998 , it is the fist time that IASC enact standard on IFR .

中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。

The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year .

我国中期财务报告准则的信息披露研究

The Research of Imformation on Chinese Mid - term Financial Report

然后，运用盈余反应系数分析，对我国上市公司中期财务报告会计盈余信息含量进行定量分析。

Secondly , using a quantitative analysis of earning response coefficient is made .

上市公司中期财务报告理论与实证研究

Study on the Interim Financial Report of Listed Company

论中期财务报告会计处理的特殊性

On Specialty of Accounting Process of Interim Financial Report

基于预测价值的中期财务报告编制方法的探讨

The discussion concerning how to workout the interim financial report based on prediction value

从中期财务报告看财务报告的发展

A Survey on the Advancement of the Financial Statement from the Interim Financial Reports

关于中期财务报告相关问题的思考

Reflections on the mid - term financial report

研究结果发现：该准则显著地提高了中期财务报告的信息含量；

《 Mid-Financial Report Standard 》 can increase the content of accounting information notably .

中期财务报告中会计差错处理之我见

The Viewpoint on the Adjustment of Accounting Mistakes in Mid - term Financial Report

中期财务报告是证券市场信息披露体系的重要的一环，我国上市公司已经有了十余年披露中期财务报告的历史。

The interim financial report is an important tache of information disclosure system of stock market .

第三部分，探讨了编制中期财务报告的理论依据，主要包括一体观和独立观。

There are two viewpoint on how to prepare interim financial report : discrete theory and integral theory .

且由于现代信息传媒技术快速发展，信息披露成本不断降低，上市公司被要求向投资者提供中期财务报告在国际上已呈普及之势。

It will be a popular tendency worldwide for a public entity to provide interim report for the investors .

中期财务报告能否帮助信息使用者预测未来期间收益，一直是人们十分关注的问题。

It is well-focused question about whether interim financial report can help the information users to predict future expect income .

同时中期财务报告与年度财务报告有很强的相关性，并且中期财务报告在一定的范围内减弱了年度财务报告的信息含量。

Because of 《 Mid-Financial Report Standard 》 , the information of year-financial report has been decreased in some range .

我国上市公司自1993年开始披露中期财务报告以来，至今已有十五年正式披露中期财务报告的历史。

It has been 15 years , since the listed company of China started to disclose interim finance reports in 1993 .

中期财务报告编制的理论基础主要有“独立观”和“一体观”两种。

After researches , we reckon that theoretic basis for compiling quarterly report of solvency shall adopt " discrete view " .

我国目前采用的独立观中期财务报告，有其内在的科学性和现实的合理性。

The discrete view interim financial report which is adopted at present in china has its inherent scientific logic and practical reasoning .

从中期财务报告的演进来分析，财务报告的变革具有：相关性日益受到重视、形式灵活多样等特征。

An analysis of the evolution process shows that the reform on interim financial reports reveals the trend of relevance in content and flexibility in form .

最后，在定性分析与定量分析的基础上，对沪深两市中期财务报告会计盈余信息含量的差异进行比较分析。

Finally , on the basis of qualitative and quantitative analysis , the paper compares the differences between the information content in Shanghai and Shenzhen Stock Markets .

文章通过分析中期财务报告的编制方法对预测价值的影响，认为我国应侧重于整体观编制中期财务报告。

After analyzing the influence of interim financial report 's workout method to prediction value , the author suggested that our country should lay particular stress on integral view .

在研究过程中，首先运用累计平均超额报酬率分析，对我国上市公司中期财务报告会计盈余是否具有信息含量进行初步的定性分析。

In the process of research , firstly , using a qualitative analysis of cumulative average abnormal return is carried to analyses whether the interim surplus has information content .

对中期财务报告的预测价值进行研究，有助于提高上市公司中期财务报告的披露质量和保护投资者的利益。

And the research to prediction value of interim financial report is helpful to increase the quality of listed companies ' interim financial reports and to protect the investors ' interest .

因此，我国上市公司中期财务报告披露的信息是否具有与决策相关的信息含量成为一个亟待解决的问题。

All of those make the information user aware of the fact that there is no information content related to their decision-making in the interim finance reports disclosed by our listed company .

由于中期财务报告的报表格式、内容及编报时间等方面与年报不同，因此中期财务报告中的会计差错处理与年度财务报告中的会计差错处理会发生一些变化。

The differences in format , content and reporting time between the mid-term financial report and the yearly financial report give some reasons on the different measures to adjust the accounting mistakes .

2001年11月，财政部发布了《企业会计准则&中期财务报告》。该项准则的发布，有助于提高上市公司会计信息质量，保护投资者利益。

Chinese accounting standard of Interim Financial Reporting was issued by Ministry of Finance on November , 2001 . It will be helpful to improve the quality of accounting information and protect the investors ' interests .

丰富财务报告的内容，如中期财务报告的改进，规范和完善分部信息的披露，充分披露会计信息，加强自愿性信息披露的管理；

Enriching the contents of financial report such as improving the mid-term financial report , regulating and improving disclosure of branch information , making a full disclosure of accounting information , enhancing the management of voluntary information disclosure ;