我国分部报告相关问题探讨

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1、v1028351分类号UDC密级编号名北对话犬亏硕士学位论文论文题且学科、专业硕士生指导教师答辩日期⑧我国分部报告相关问题探讨会计挚张鑫幸日昱副教授2006年12月第四部分：对我国分部报告的评价及对其提出改进建议。分部报告在我国还是一个新生事物，本文在肯定我国现行分部报告准则积极作用的同时，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初步设想，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，报告分部，信息披露IIABSTRACTWiththetrendofbusinessme昭

2、erandeconomicglobalization．businessoperationsarenomoreconfinedtoacertainindustryorarea．Moreandmorebusinesseshavestartedmulti-operationssoastowithstandrisksandwinmarketshare．Therapiddevelopmentsofinformationtechnologyandcommunicationmethodsmakepossiblethetrans—regionalandtrans—nationa

3、loperations，whichareundoubtedlyaglobaltrend．Nowadays，manycountrieshaveissuedstandardsandsystemstoregulatethedisclosingofsegmentinformation．FASBandIASChavethoroughlystudiedinthisfield．Segmentreportisnewtoourcountry，andtheresearchonsegmentreportisstillunderexploration．Backedbystandards

4、ystemanalysis，thethesisstartswithandelaboratestheeconomicbackgroundoftheeme玛enceofsegmentreport．Afterwards，lookingbackthehistoryofsegmentreportstandardhomeandabroad，thethesisdiscussestheweakpointsintheformulationofitsstandardagainstdomesticsituationsandcomesupwithsomesuggestions．Ther

5、earefourchaptersinthisthesis：Partl：Abriefaccountofsegmentreport．Tllispartinvolvestwopoints．Thefirstoneistoprobetotherelationshipofsegmentreportandotherindividualfinancialreport；thesecondoneistoanalyzegenerationanddevelopmentofsegmentreport；Inordertoachieveaconcreteanddynamicacknowled

6、gementofitsemergence．Part2：thispartreferredtotherecognizingofsegment，theclassilyingofsegment,theidentificationofreportablesegment,therequireddisclosuresandthedisclosingformatandperiods．Part3：Startingwiththehistoryandglobaltrendofsegmentreport，thispartpresentstheevolutionofsegmentrepo

7、rtstandardsinvarioussocietiesandthecontributionsmadebyinstitutionsconcernedduringthisevolution，lookingintotheTimprovementmadeinthisprocessanddifferencesamongvariousstandards．ThedisclosureofsegmentreportinChinaistransferringfromindulgencetostandardization．Therearerthethesiscomestothec

8、onclusiontll