摘要
通过对中期财务报告编制的理论基础及其特殊性的论述,进一步分析了中期财务报告的相关指标对信息需要者的指导意义,以使信息需要者能够准确、及时地掌握信息,抓住机遇,避免风险。
Through discussion on the theoretical foundation of mid-period financial report compiling and its specialties, this paper further analyses on the guiding significance of the relative targets of mid-period financial report on information users in order to make the information users be able to master the information accurately and timely, grasp the opportunities, and avoid rsks.
出处
《科技情报开发与经济》
2003年第6期122-123,共2页
Sci-Tech Information Development & Economy
关键词
企业会计准则
会计信息
中期财务报告
accounting principle of enterprise
accounting information
mid-period financial report
