对中期财务报告准则的几点思考

本就中期财务报告准则的有关问题进行了阐述，重点讨论了中期财务报告准则的制定背景、理论依据及启示等问题。章认为，中期财务报告准则的制定符合我国的客观实际，有助于提高上市公司会计信息质量，保护投资的利益。

Discussion on the medium-term financial reports

This article explains some relevant problems about the medium-term financial reports standard, emphasizing on the formulating background, theoretic basis and enlightenment. The article thinks the formulation of the medium-term financial reports standard fits the reality of our country, helps the listed company improve the quality of the accounting information and protects the interest of the investors.