关于我国上市公司分部财务报告的探讨  

About Segment Statements of in China

作　　者：许忠达[1] 王宏 李健 

机构地区：[1]宁波高等专科学校经济管理系,浙江宁波315016 [2]上海浦东发展银行杭州分行,浙江杭州310002 [3]杭州市国家税务局稽查分局,浙江杭州310001

出　　处：《宁波广播电视大学学报》2003年第2期21-23,共3页Journal of Ningbo Radio & TV University

摘　　要：分部财务报告是合并财务报告的有益补充。根据其它国家的历史和经验其所提供的信息在各方面的作用是其它信息所不可替代的。相比于西方其它国家,我国分部财务报告的研究和实施相对落后。在当前我国上市公司的经营日益多元化、国际化的时期,社会和企业急需规范的分部财务报告制度。本文从分部财务报告的重要性、现状、不足和对策等方面作一些探讨。Segment financial reporting is a very useful supplement to consolidated financial statements. According to the other countries?history and experiences, the information provided by segment financial reporting can't be replaced by the other information. Western countries have done a lot of efforts on researching and implementing the segment financial reporting. With the development, diversification and internationalization of the listed corporations, China needs to promulgate the segment financial reporting standard immediately and keep pace with the western countries. This article focuses on the importance of segment financial reporting, its current situations in China, existing problems and countermeasures.

关 键 词：中国 上市公司 分部财务报告 社会 企业 规范 

分 类 号：F812[经济管理—财政学]