and the research to prediction value of interim financial report is helpful to increase the quality of listed companies「 interim financial reports and to protect the investors」 interest.
对中期财务报告的预测价值进行研究,有助于提高上市公司中期财务报告的披露质量和保护投资者的利益。
article 2 an interim financial report refers to a financial report prepared on the basis of an interim period.
第二条中期财务报告,是指以中期为基础编制的财务报告。
according to the stipulations of our stock market, listed company should issue its interim financial report periodically.
按照我国对证券市场的有关规定,上市公司必须披露中期财务报告。
the discrete view interim financial report which is adopted at present in china has its inherent scientific logic and practical reasoning.
我国目前采用的独立观中期财务报告,有其内在的科学性和现实的合理性。