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

为了帮助会计信息使用者了解企业最新信息 ,并根据已发生的经营情况对企业的前景作出预测 ,中期财务报告应运而生。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。

In order to help the information users learn the latest developments of the enterprises and make a sound prediction on the prospect of the enterprises according to their performance, interim financial reports come into being. 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.