对会计报表使用者来说,会计信息的传递和披露无疑是越快越好。中期会计报告的披露在很大程度上可以满足报表使用者的这一要求,弥补年度财务报告间隔期太长的缺陷。同时,中期财务报告通过反映公司年初至本期末的经营成果、现金流量等信息,可以使投资者、债权人等更好地对公司未来的获利能力和发展前景做出预测,以便更 For accounting users, the transfer and disclosure of accounting information is undoubtedly the sooner the better. The disclosure of interim accounting reports to a large extent can meet the requirements of the users of the statements and make up for the defects that the annual financial report interval is too long. Meanwhile, the interim financial report enables investors and creditors to better predict the future profitability and development prospects of the Company by reflecting the Company’s operating results and cash flow from the beginning of the year to the end of the current period, so as to make it more