关于我国中期财务报告会计准则的若干问题

Issues of Chinese accounting standard of Interim Financial Reporting

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。本文介绍了该项准则的制定背景、理论基础，以及在编制中期财务报告时 遇到的一些特殊会计问题的处理。

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. The background of the standard - setting and the theory basis of this standard are introduced in this paper. Meanwhile, the accounting treatment of some specific issues arising from preparing the interim financial reporting is also discussed.