摘要
目前我国企业对分部信息的披露正处于雏形阶段 ,有必要从规范相关法规、借鉴国际惯例、信息披露的完整性等方面入手 ,逐步完善和规范我国分部信息披露制度 ,满足信息用户和企业管理者了解企业的财务状况和经营成果 ,据此做出正确的投资和经营决策 ,引导企业健康发展。
Enterprise group's amalgamative financial statements form mass data which general because of its inter-trade,trans-regional,pluralistic characteristics,the user and the enterprise administrator can not hold future financial situation and venture of enterprise accurately.For this reason,it is necessary for the enterprise group to workout segment financial statements.The disclosure of segment information of enterprises in our country is at the stage of the rudimental form at present,there is no a set of intact segment statement criterion to be followed in enterprises,and there are a lot of problems in disclosure of segment information.In order to perfect the disclosure of enterprise's segment information constantly,it is necessary to start from the standardization of relevant rule of law,using for reference of the international tradition,the integrality of disclosing information and etc to perfect segment information announcing system of our country step by step,to satisfy the information user and enterprise's administrator to understand the financial situation and management performance of enterprises and to make correct investment and business decision guiding enterprises to success.
出处
《广东广播电视大学学报》
2004年第1期94-99,共6页
Journal of Guangdong Radio & Television University
关键词
信息披露制度
企业财务管理
分部报告
市场经济
segment statement
enterprise group
disclosure of information
financial statement
