《企业会计准则———中期财务报告》（以下简称“中期财务报告准则”）在一定程度上解决了信息报告的及时性问题，规范了上市公司的信息披露。本文就有效利用中期财务报告信息应注意的问题谈谈以下看法。一、中期收入与费用的不合理配比问题我国中期财务报告准则的一个重要特? The Accounting Standards for Business Enterprises --- Interim Financial Report (hereinafter referred to as “Interim Financial Reporting Standards”) has solved the timeliness issue of information reporting to a certain extent and regulated the information disclosure of listed companies. This article talks about the following issues that should be paid attention to in making effective use of interim financial report information. First, the medium-term income and cost of unreasonable ratio problem China’s interim financial reporting guidelines an important special?