对中期报告若干争议性问题的探讨

Discussion about several controversial problems of the interim financial reporting

随着证券市场的发展 ,中期报告已日益受到社会公众的广泛关注 .但中报由于以短于一年的会计期间为基础编制的性质 ,导致了人们对中报的不同理解和在实务处理上的较大分歧 ,影响了中报的使用价值 .基于此 ,对中报编制中的几个有争议性问题进行探讨 。

With the development of the stock market,much attention is being paid to the interim financial report by the public.But its character shown up within less than one year of accounting time leads to peoples different kinds of undrstanding and much divergence on practical dealing,and then affects its use value.Therefore,this article tries to discuss several controversial problems concerning the drawing up of interim finacial reports,and hopes to make clear its character and helps to realize its effect.