2001年11月2日颁布了《企业会计准则——中期财务报告》准则,其内容进一步明确了中期财务报告附注至少包括的信息,增加了会计政策变更、会计估计的规定等。可以有效防范上市公司人为调节利润,规范中期报告的编报,提高上市公司财务信息质量,产生深远的影响。 November 2, 2001 promulgated the “Accounting Standards for Business Enterprises - Interim Financial Reporting” guidelines, the contents of which further clarify the notes included in the interim financial report, including at least information, an increase of changes in accounting policies, accounting estimates and other provisions. It can effectively prevent listed companies from arbitrarily adjusting profits, standardize the preparation of interim reports and improve the financial information quality of listed companies, which has a profound impact.