分部定价
分部定价
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从我国上市公司分部信息披露的现状来看,笔者认为亟待解决分部信息的披露基础、报告分部的确定标准、分部报告的内容和分部间交易的定价基准等方面的问题。
Considering the status quo of the departmental information announcement of China 's listed companies , the author believes that problems existing in the basis of departmental information announcement , the standard and the content of departmental reports and the pricing standard of inter - departmental transactions require prompt solutions .