Research On The Interim Financial Reports Information Disclosure Of Listed Company In China

In recent years, as economic of our country developing quickly, market environment has been changeable what makes the risk of companies increase. It increased the importance of information disclosure in securities market. The information users have demanded more and more, then interim financial reports which cycle is short emerged as the times require. Interim financial reports improve the frequency of the disclosure of information of listed companies and enhance the timeliness of information disclosure, but it still has many problems .The reason is that it emergence and development in our country short time.Firstly, this paper expounds the connotation, goals, significance and correlation theory of interim financial reports. Based on statistical data in recent years, it reveals status quo of listed company information disclosure from the timeliness, accuracy, and format etc.Secondly, this paper researches the reasons for the current situation of interim financial reports from listed company itself and external. Internal reason is the benefits of the listed company itself and governance structure of listed companies themselves defects. External reason is that the information disclosure system is not perfect and external supervision and punishment is not severe enough.Finally, this paper gives relevant suggestions based on the reason mentioned above. We can improve the model of interim financial reports and segment information. We can perfect the corporate disclosure system and supervision system. We also can improve relevant personnel quality and so on.