第五章，提高我国上市公司中期财务报告信息质量的建议。
The fourth chapter: To enhance China's listed companies interim financial information quality report's recommendations.
财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。
The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.
因此，研究企业的财务报告信息，看看它们能否反映企业的盈利能力是很有必要的。
Therefore, a deep research on the financial report information has itsnecessity to judge if they can reflect the earning ability of the enterprise.
如何构建一个合理的财务报告信息质量保障体系以提升财务报告信息质量，已成为一个世界性的难题。
How to construct a reasonable safeguard system of financial reporting information quality to promote financial reporting information quality has been a worldwide difficult problem.
财务报告信息受到盈余管理的影响，其可靠性和相关性严重下降，给投资者和其他信息使用者的决策造成了误导。
Financial reporting informations are affected by earnings management. Their reliability and relevance decline seriously, investors and other information users are misleaded.
你在新闻或者财务报告中常常看到的信息都会包含在这项报表中，比如总收入、纯收入或者每股收益等数据。
This statement contains the information you'll most often see mentioned in the press or in financial reports--figures such as total revenue, net income, or earnings per share.
当服装零售商如J.C.Penney和A&F在本月公布了财务报告时，我们就可以知道更多服装涨价细节信息了。
More specifics on price increases are expected when clothing retailers such as J.C. Penney Co. and Abercrombie & Fitch Co. report financial results this month.
观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。
That view changing everytime promotes the finance report of firm and improves the information reporting quality.
观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。
Each transformation of idea brings about the improvement of financial reports of enterprises with the advance of the information provided in the reports.
上市公司财务报告作为信息的主要载体，其披露形式、内容及频率便成为理论界与实务界共同关注的热点。
As the listed company finance report is used as the main carrier of its information, its form, contents and frequency of disclosure is the common concerns of theory field and practice field.
评价年度财务报告，确定是否完整、是否与委员会成员掌握的信息一致、是否遵循了适当的会计原则。
Review the annual financial statements, and consider whether they are complete, consistent with information known to committee members, and reflect appropriate accounting principles.
企业对未来财务信息的披露是未来财务报告的发展趋势。
The disclosure of future financial information by enterprises is the development trend in future financial reporting.
如何利用财务报告提供更多相关的财务信息，更好地为决策服务，是我们需要不断研究的一个课题。
How to utilize financial reports to offer more relevant financial information and to better serve policy making is a subject that we need to study constantly.
财务报告上的会计盈余是诸多会计信息中最为重要的信息之一，也是对上市公司进行评价的重要指标，利益各方对其备加关注。
Accountant surplus was the most important information in all accounting information and was the important criterion in evaluating listed companies, so each one related benefits pay attention greatly.
这里是字段清单结果，筛选为只显示与财务报告相关的信息。
And here is the resultant field list, filtered to only show information related to Financial Reporting.
中期财务报告能否帮助信息使用者预测未来期间收益，一直是人们十分关注的问题。
It is well-focused question about whether interim financial report can help the information users to predict future expect income.
一份目标定位合理的财务报告可以有效地满足各类使用者对于会计信息使用的要求。
A financial report with rational target positioning can meet the needs of various users for the accounting information.
基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
以信息观或计量观为基础的财务报告方式在满足可靠性和相关性的程度上存在着差异。
The financial report form from information perspective and from measurement perspective can satisfy the different needs of reliability and relevancy.
国内外的一些实证研究结果表明：上市公司定期公布的财务报告中包含关于公司未来收益变化的信息。
Studies by foreign and domestic researchers show that financial reports disclosed by the listed companies contain information about the earnings variability in the future.
传统会计没有单独核算人力资源成本和价值，财务报告也未披露人力资源方面的信息。
However, traditional accounting does NCT separately take into account the cost and value of human resource, nor does a financial report reveal information concerning human resource.
本文认为自愿性信息披露有助于提供高质量财务报告。
This thesis thinks that the voluntary disclosure of information contributes to offering the high-quality financial report.
第二部分是自愿性信息披露与高质量财务报告。
The Second part is the relation between voluntary disclosure of business information and high-quality financial report.
会计信息失真、财务报告及财务分析指标体系的局限性，会影响财务分析的有效性，从而影响投资决策。
The distortion of accounting information, the limitation of financial report and financial analysis target system can affect the validity of financial analysis and influence investment decision.
第二章，上市公司信息披露制度与中期财务报告。
The second chapter: for information system about listed companies and interim financial report.
第二章，上市公司信息披露制度与中期财务报告。
The second chapter: for information system about listed companies and interim financial report.
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