近几十年来 ,各国会计准则制订机构对公司中期财务报告披露制度的建立都付出了巨大的努力 ,取得了一定的成果。由于各国所处的社会、政治、经济和文化背景不同 ,在中期报告准则制订过程中又可能面临不同的具体环境 ,因此 ,各国中期报告制度存在一定差异。本文特为此作以下比较 In recent decades, the accounting standard-setting bodies of various countries have made tremendous efforts to establish the disclosure system of interim financial reports and have achieved certain results. Because of the different social, political, economic and cultural backgrounds in different countries, countries may face different situations in the process of their preparation. Therefore, there are some differences in the interim reporting system among various countries. This article specifically for the following comparison