刍议上市公司分部信息的披露  

THE ANALYSIS OF THE DISCLOSURE OF BRANCH INFORMATION FOR LISTED COMPANIES

作　　者：周志平[1] 

机构地区：[1]江汉大学商学院,湖北武汉430056

出　　处：《武汉工业学院学报》2003年第3期88-91,共4页Journal of Wuhan Polytechnic University

摘　　要：上市公司日益多元化的发展,使得会计信息使用者仅凭合并财务报表难以作出正确的决策,他们需要掌握上市公司所属分部面临的风险和机遇、经营特点、发展潜力等分解信息。我国应加强上市公司分部信息的披露,不断完善分部信息披露准则和制度,以提高分部信息的真实可靠性,更好地满足信息使用者的决策需要。The accountant information users found it difficult to make right decision only by consolidated financial statement with the development of pluralization of listed company.They need to master the detailed information about the opportunities? operating features ?risks and development potential faced by the branches of listed company.The Chinese government should pay attention to the information disclosure of the branches in listed company and complement the regulations and system of it so as to improve the accuracy of the information and satisfy the needs of the information users better.

关 键 词：上市公司 会计信息 分部信息 报告分部 信息披露 资产 现金流量 

分 类 号：F832.51[经济管理—金融学]