上市公司分部报告初探-会计学专业论文.docxVIP

职534 职534 79 内容提要 我国市场经济的蓬勃发展，造就了一大批集团化经营的上市公司。这些企业往往横 一——一、．————一 跨几个性质、风险、获利能力迥异的产业和市场，使得以企业整体为表达基础的合并财 务信息的有用性降低。多样化经营的日益普遍，推动了分部报告的产生与发展。 迄今为止，报告分部信息已成为国际惯例，许多国家发布准则和制度规范分部信息 的披露。其中美国和国际会计准则委员会居于领先地位，他们在此领域进行了深入广泛 的研究，涉及到分部的界定，分部的划分，应报告分部的确定，分部报告披露的内容、 形式和期间等方面。 分部报告在我国还是一个新生事物，有关分部报告的规定尚不够全面、具体。本文 在肯定我国现行分部报告制度积极作用的同时，也注意到其在诸多方面表现出的不足， 并结合我国国情，借鉴国际研究成果，针对存在的问题提出了改进和完善分部报告的一 些仞步设想，期望对我国分部报告的理论研究和实际应用有所裨益。 关键词：分部报告 信息 披露 幅怠提霆 √ ／ x ．? ABSTRACTWith ABSTRACT With rapid advance ofthe market—economy in China，a great number of listed companies have been emerging．This kind of enterprise diversifies its operations in several industries and markets that are differed in characteristics，risks and earning powers Therefore，the usefulness of consolidated financial information based on the whole enterprise iS decreased The popularity of diversified operations promotes the origination and development of segment report Hitherto，reporting segment information has been an international convention Many countries have issued standards and systems to regulate the disclosing of segment information FASB and 1ASC are two leading organizations in this field by their deep and broad study referred to the recognizing of segment,the classifying of segment，the identification of reportable segment，the required disclosures and the disclosing format and periods． Segment report is new to our country Requirements related to segment report are not complete and concrete In my thesis，I appraise both the positive effects and deficiencies of current regulations in our country Furthermore，1 put forward a couple of initial suggestion for improving segment report by considering our reality and absorbing worldwide research FeSUltS I expect it can be helpful to the theoretical research and practical application of segment report in China Key Words：Segment Report Information Disclosing 现代证券市场是建立在信息披露制度之上的。上市公司的信息披露是证券市场健康发展的重要保证，也是信息用户做出合理决策的基本依据。 现代证券市场是建立在信息披露制度之上的。上市公司的信息披露是证券市场健康 发展的重要保证，也是信息用户做出合理