随着我国股票市场的逐步发展和完善,投资者对公开披露的财务报告信息的及时性、相关性提出了更高的要求,有些上市公司中期报告披露的信息过于简单,编制中期会计报表进行会计确认、计量时,随意性较大,掩盖或者忽视了一些重要信息,使投资者很难据以作出正确的判断和决策。为此,财 With the gradual development and improvement of China’s stock market, investors have put forward higher requirements on the timeliness and relevance of the publicly disclosed financial report information. Some of the information disclosed in the interim report of listed companies is too simple and the intermediate accounting statements are prepared for accounting Confirmation, measurement, more arbitrary, to cover up or ignore some important information, making it difficult for investors to make the correct judgments and decisions. To this end, Choi