一、研究目的與動機
1936年1月，美國會計師公會于公報中明確揭示：「企業成長歷程暨其定期檢討與報告，端賴管理當局提供之財務報表。」語中涵義，蓋指企業管理當局，與外界人士彼此之溝通，非財務報表不為功。
依傳統觀點，企業之對外財務報表，需按年度基礎編製發佈。因而，管理當局與外界人士彼此之溝通，乃侷限於一年一度所提出之財務報表。考此觀點之形成，純係舊日工商企業落後，與缺乏健全之資本市場，導致一般人士咸以為年度期間，就整個企業壽年而言，已屬相當短暫。然而，因經濟情況之急劇變動，目前工商企業及資本市場，業已進入競爭白熱化及極其活躍之年代；年度期間可否再被視為一相當短暫之期間，以及年度報表之時效性，能否滿足外界人士之需求，頗堪疑慮。蓋因外界人士，對於企業之投資與授信等決策，需經過連續性地分析與評估之過程，方能有所裁奪。為配合此項分析與評估之需要，則更短期間之對外財務報表，乃為大勢所趨。
惟會計資料必須真實、公正，方能與以前期間，及其他公司之財務報表，相互比較，己為不爭之事實。會計上，為達到報表具有相互比較性之功能，即需仰賴一般公認會計原則之建立。然而，以往公認會計原則之研究發展方向，皆重於年度期間財務報表之探討，而有關於期中財務報表所適用之一般公認會計原則，卻甚少涉及。筆者有鑑於此，遂引發本研究之動機。
觀之國內情況，截至目前為止，有關對外目的期中財務報表方面之專門研究，尚付闕如。故期能由此論述，一方面建立國人基本觀念之認識；另一方面，則喚起國內會計界之注意，進而躋身於此方面之研究，使吾國會計研究方向，能進入一個新的里程。
二、研究範圍與限制
期中財務報表具有對內及對外雙重功能，對內功能素為會計界所公認，此可由美國會計人員協會(National Association of Accounts )所完成之實證足研究結論作為佐證。該結論為；期中財務報表，己發揮管理方面營業規劃，與成本控制等決策功能（註一）。然而，對外功能卻始終為專家學者所爭論之焦點，故本研究之主要範圍，即著重於對外期中財務報表方面諸問題之研究。
囿於國內未見有此方面專門研究資料，可資作為參考；故大部資料皆取自國外，惟因時間與金錢上之限制，故本論文取材，未能達成理想，誠為憾事。
三、研究方法
本論文僅限於次級資料(Secondary Research or Library Research)之研究，礙於環境之限制，無法實施實證調查( Empirical Study )，故本論文純係以敘述性( descriptive )及探索性( exploratory )之方式進行。
所應用之方紙，於論及紛爭問題所在時.係以歸納法( Inductive approach )及演譯法(Deductive approach)
（註一）Accounting Practice Report No.11, Applying Accruals and Deferrals to Interim Earnings, National Association of Accountants, New York, 1961.
兩者相互為用。至於全面性之研究方法，則以倫理學派統( Ethical approach)為基石，從事公正、真實及合理之探討。
四、論文結構
本論文共分五章十四節，其內容大要如下；
第一章，緒論。首先說明期中報表之意義及其功能；次論及期中報表，從萌芽階段，發展至定型階段之歷史背景；最後說明，權威機構對於期中報表之會計處理，所發表之意見。
第二章，期中報表觀念之介紹。首先說明淨利之性質，並介紹各種不同淨利之觀念；其次論及期中期間淨利之基本觀念，主要就獨立期中期間，與非獨立期中期間兩種基本觀念，作詳細論述；最後提出如何合乎邏輯以選擇期中期間觀念之方法。
第三章，編製期中報表之模式。主要介紹編製期中報表之各家學說。首先，介紹獨立模式；於此模式下，期中報表之編製，以基於獨立期中期間觀念為基礎。其次，介紹預測模式；於此模式之下，其期中報表之編製，乃基於非獨立期中期間觀念為基礎；最後，介紹揭露模式；於此模式下，期中期間之重要財務資料，作適當之揭露。
第四章，期中報表公認會計原則之詳述。首先論及編製期中報表之觀念上架構，
與一般性准則；而後，再就紛爭最多問題諸如收入、成本與費用認列所得稅提存及會計變動作深入論述。
第五章，結論。將就本論文中各項研究結果，作彙總報導

書籍
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期刊
1. Arnestein, William E. and Mack, Edgar A.” A Seasonally Adjusted Costing System.” Journal of Accountancy, June, 1969.
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3. Blough Carman G. “ Some of the Dangers Inherent in Quarterly Financial Statements.“ Journal of Accountancy, February, 1953.
4. Brown, Philip and Victor, Niederhoffer, “The Predictive Content of Quarterly Earnings. ” Journal of Business, October, 1968.
5. Cooper, W.W, ; Dopuch, N. and Keller, T.F.” Budgetary Disclosure and Other Suggestions for Improving Accounting Reports,” The Accounting Review, October, 1968.
6. Dixon Robert L. “ Velvet’ Concept of Profit Measurement.” Financial Executive, December, 1968.
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政府出版社
1. U.S. Securities and Exchange Commission, “Securities Exchange Act of 1934, Release No.5129,” Washington, O.C.:U.S. Government Printing Office, Washington, D.C., January, 1955.
2. Francis M. Wheat, “Disclosure to Investor-A Reappraisal of Federal Administrative Polices Under the ‘33 and '34 Acts,” SEC. 1969.