关于上市公司中期财务报告的提供频率问题，各国规定不尽相同，概括有两种：一是季报，如美国、加拿大、智利、以色列、墨西哥、挪威以及我国台湾等国家或地区要求上市公司披露季报；二是半年报，如英国、法国、德国、奥地利、比利时、荷兰等国家要求企业披露半年报。我国财政 As for the frequency of providing interim financial reports of listed companies, the regulations of different countries are different and can be summed up in two ways: First, quarterly reports such as the United States, Canada, Chile, Israel, Mexico, Norway, Taiwan and other countries and regions require listed companies to disclose quarterly reports ; Second is the semi-annual report, such as Britain, France, Germany, Austria, Belgium, the Netherlands and other countries require companies to disclose semi-annual report. China's finance