我国中期财务报告准则的信息披露研究

2001年11月2日,财政部发布了《企业会计准则——中期财务报告》,并要求所有上市公司自2002年1月1日起执行。该准则的发布,有助于完善上市公司的信息披露制度,对财务报告信息披露的及时性提出了更高的要求,同时对于加强证券监管,维护市场经济秩序,将起到十分积极的作用。结合国际惯例,我国中期财务报告应在采用独立观的同时,结合采用一体观,以达到可靠性和相关性的均衡。

The Research of Imformation on Chinese Mid-term Financial Report

On November 2, 2001, "The Principle of Enterprise Accounts- Mid-term Financial Report"issued by national Financial Ministry required an full enforcement by all listed companies since January 1, 2002. This document, helpful to the perfection of the information publicity system with a higer requirement of its timliness, may enhance of governance of security and maintain the order of market economy. According to the international practices, in Chinese mid-term financial report there should be the involvement of the grand view as well as the independent view so as to achieve the balance of both reliability and relativity.