财政部于２００１年１１月出台了《企业会计准则———中期财务报告》（以下简称“中报准则”）。现就其与国际及美国的中报准则的编制基础做以下粗浅的比较分析。一、中期财务报告的编制目的与理论依据关于中期财务报告的编制目的，目前有两种不同的理论。其一认为，在编制中 The Ministry of Finance issued “Accounting Standards for Business Enterprises --- Interim Financial Report” (hereinafter referred to as “Interim Report”) in November 2001. Now on its preparation with the international and the United States in the mid-reporting guidelines to do the following superficial comparative analysis. I. Purpose and rationale for the preparation of interim financial report There are currently two different theories for the purpose of preparing interim financial report. One thinks, in the preparation