中期财务报告准则的比较研究

Comparative Research on Interim Financial Reporting

为提高上市公司会计信息质量,更好地保护投资者利益,2001年11月,财政部发布了《企业会计准则——中期财务报告》。鉴于美国是实行中期报告制度最早的国家,其制度也相对完善,本文拟将我国中期财务报准则同美国的相关准则及国际会计准则IAS34作粗浅的比较分析。通过比较分析,借鉴国外准则之长处,有利于推动我国中期报告理论和实务的发展。

For improving the quality of accounting information of company and p rotecting the benefit of investing people, Accounting Standard for Business Ente rprises: Interim Financial Reporting was published by the Ministry of Finance in November of 2001.America is the earliest country of implementing interim financ ial reporting and it has the more perfect system, so this article analysis diffe rences among Chinese Interim Financial Reporting, American Interim Financial Rep orting and International Accounting Standard No.34.By comparison, we can find ou r defects. Meanwhile, by studying their strong points, we can mend the weak poin ts.