| 1. | Research on the regulation of segment information disclosure of publicly listed companies
上市公司会计信息披露监管的博弈分析 |
| 2. | Research on the development of disclosure system of segment information of publicly listed companies in the u . s
美国上市公司分部信息披露制度发展研究 |
| 3. | Hitherto , reporting segment information has been an international convention . many countries have issued standards and systems to regulate the disclosing of segment information
迄今为止，报告分部信息已成为国际惯例，许多国家发布准则和制度规范分部信息的披露。 |
| 4. | Currently , the requirements on the disclosure of segment information in our country are still in the embryo . there is not a single standard to comply with
企业披露分部信息时所依据的重点不同，有的企业以产业分部为主，有的以地区分部为主，而有的是产业分部和地区分部并重。 |
| 5. | This part concerns the relevance , reliance and comparability of segment information and points out that the usability of segment information is the consolidated result of relevance , reliance and comparability
本文分别阐述这些质量特征在分部信息中的披露要求，并指出信息的有用性是相关性、可靠性和可比性的效用函数。 |
| 6. | Then i discuss the importance of segment reporting by depicting its impact on stock market , indirect financing market , macro - control and internal management part two , segment information ' s quality and principles of disclosure
因此分部报告应运而生。然后从分部报告对我国股票市场、间接融资市场、国家宏观管理和集团内部管理四个方面来论述分部报告在我国的现实意义。 |
| 7. | Part four , the current situation of the disclosure of segment information in our country and my suggestions . although the accounting standard - segment reporting draft has improved in several aspects , there are still a lot to be considered
本文着重讨论了分部报告的主体、分部的划分、分部报告的报告形式、报告分部的确定、分部报告的信息内容和分部报告的会计政策等问题。 |
| 8. | This paper introduces the evolution of segment information disclosure in the us and reviews the roles played by various institutions in the evolution process , which serves as a good reference for chinese enterprises
本文介绍了美国分部信息披露制度的发展情况，考察了在促进美国分部信息披露制度发展方面不同机构发挥的重要作用，为进一步完善我国上市公司分部信息披露制度提供了借鉴。 |
| 9. | So i point out the shortages of this draft and make suggestions on the scope of the standard to be applied , recognition of segments , segment revenue ' s components , segment expense ' s components , vertical segment and the time to disclosure of segment information
本文主要对分部报告准则的适用范围、分部的划分、分部收人的定义及内容、分部费用的定义及内容、垂直分部的处理和分部报告的披露期间等问题提出自己的建议。 |
| 10. | I point out the shortages of current provisions and conclude < wp = 12 > that it is necessary to draft a standard on the disclosure of segment information . absorbing the methods which are applicable to our country , my initial imagination of segment report standard i
我国目前对分部信息的披露要求尚处于雏形的阶段，有关规定散见在财政部和证监会的法规中，还没有一套完整的分部报告准则可以遵循，上市公司披露的分部信息尚有许多不规范之处。 |
