基于分部财务报告的货币空间价值计量分析  

Measurement of Currency Field Value Based on the Segment Reporting

作　　者：陈平[1] 黄娟[2] 

机构地区：[1]南京审计学院会计学院,江苏南京210029 [2]南京理工大学紫金学院,江苏南京210046

出　　处：《审计与经济研究》2008年第6期67-72,共6页Journal of Audit & Economics

摘　　要：货币空间价值的存在有哲学、经济学和现实经济事实三大支持,本身有着丰富的内涵与外延,但要把货币空间价值真正地运用于企业财务实践,则需要对其进行合理的量化分析,这可以结合企业会计信息系统提供的分部财务报告信息,探讨货币空间价值的计量模式。The existence of currency field value has three aspects of support, that is, philosophy, economics and the economical facts of reality. It has the rich connotation and the extension itself. But the application of currency field value into the enterprise finance involves the reasonable quantification analysis. The discussion of currency field value measurement pattern may unify the segment reporting information provided by the enterprise accounting information system.

关 键 词：分部财务报告 货币空间价值 企业分部 分部报告准则 

分 类 号：F235.99[经济管理—会计学]