对独立观中期财务报告的分析与修正  

The Analysis and Revision of Discrete View Interim Financial Report

作　　者：刘克[1] 李云[2] 佟慧捷 

机构地区：[1]东北财经大学会计学院,辽宁大连116025 [2]大连民族学院计划财务处,辽宁大连116600 [3]大连市工商局,辽宁大连116012

出　　处：《辽宁师范大学学报（自然科学版）》2004年第1期108-111,共4页Journal of Liaoning Normal University:Natural Science Edition

摘　　要：编制中期财务报告所依据的理论基础主要有独立观和一体观.在实务中对于不同的经济事项,有的以独立观处理更为妥当,而有的以一体观处理更为妥当.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.但是,从未来的发展趋势和国际惯例来看,应当适当吸收一体观理论中的合理成分,在更大程度上体现独立观和一体观的融合.There are two theoretical baes in preparing financial report:discrete view and integral view. In practice,some economic events are appropriate for discrete view treatment and others are appropriate for integral view treatment. The discrete view interim financial report which is adopted at present in china has its inherent scientific logic and practical reasoning. From the point of view of future trends of development and international convention, however, we should properly absorb the reasonable component in integral view theory,and embody the reconciliation of discrete view and integral view to a greater extent.

关 键 词：中期独立观 财务报告 一体观 企业 中期所得税 

分 类 号：F275[经济管理—企业管理]