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| 摘要: |
| 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。 |
| 关键词: 中期财务报告准则 中国 独立观 一体观 企业 会计信息 所得税 |
| DOI： |
| 分类号:F231.5 F275 |
| 基金项目: |
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| Discussion on the medium-term financial reports |
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LI Yu-rong
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| Abstract: |
| 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. |
| Key words: the medium-term financial reports,discrete view,integral view |
