分部报告

关于制定我国分部报告会计准则的探讨

Discussion on Formulating the Accounting Standard of Segment Reporting

我国《分部报告》准则问题研究

Research of Segment Reporting Standard in Our Country

上市公司分部报告披露质量的研究

The Research on the Segment Report Quality of Listed Company

多样化经营的日益普遍，推动了分部报告的产生与发展。

The popularity of diversified operations promotes the origination and development of segment report .

企业分部报告披露问题探讨

Discussion on disclosure of the segment report

分部报告及其财务分析

Segment Reporting and its Financial Analysis

本文的创新之处和主要贡献在于：第一，本文从两个视角扩展了国内关于分部报告经济后果的研究。

This study extends the research on the economic consequences of segment reporting from two aspects .

分部报告的会计难点分析

Accounting nodus analysis of segment reports

财政部有关文件和《企业会计制度》对合并会计报表和分部报告的规定已不能满足投资者对会计信息的要求，对重要性原则的滥用是其主要缺点；

The existing regulations on consolidated financial statement and segment report cannot meet the requirement of investors .

与上述研究不同的是，本文检验了分部报告信息披露质量对回报盈余关系的影响和对公司价值的影响。

Unlike prior studies , we examine the effect of segment disclosure quality on return-earnings relation and on enterprise value . 2 .

即分部报告信息披露质量提高能够帮助投资者预测公司未来业绩，将未来的盈余信息体现在当期回报中，并且当期回报更多地体现未来盈余，当期盈余的预测作用下降。

As the segment disclosure quality improved , segment reporting can help investors to predict the future of company so that current returns reflect more future earnings news .

为了便于财务人员收集数据，得到非合并信息，我们需要一个具体的操作方案来指导分部报告的编制。

For accountants to get non-consolidated information of a company 's or an enterprise group 's subsidiaries by geography and industry , an operating scheme is needed to guide the segmental reporting .

随着我国经济融入世界经济的步伐逐步加快，跨行业、跨地区甚至跨国界经营的企业不断增加，对分部报告的编制不断提出规范要求。

With the pace of the Chinese economic integrating into the world economic quickening and the number of enterprises across the industry , the area and the country increasing continually , the standardization requirement on the segmental report preparation has been made constantly .

在管理会计方面，分部财务报告是主要的重点。

In managerial accounting , segment reporting is the primary emphasis .

因此，集团企业有必要编制分部财务报告，提供更为详实的财务信息。

So enterprises should report financial segment information .

企业分部财务报告初探

Preliminary study of financial segment report

相比于西方其它国家，我国分部财务报告的研究和实施相对落后。

Western countries have done a lot of efforts on researching and implementing the segment financial reporting .

银都集团的分部财务报告方案设计

Segmental Report for Yindu Group

在当前我国上市公司的经营日益多元化、国际化的时期，社会和企业急需规范的分部财务报告制度。

With the development , diversification and internationalization of the listed corporations , China needs to promulgate the segment financial reporting standard immediately and keep pace with the western countries .

一份由联邦储备银行的费城分部汇编的报告说经济不景气。

A report compiled by the Fed 's Philadelphia branch described the economy as weak .

例如，有些产品在东京卖的很好，但在马来西亚就很失败.我们得承认不同的民族有着不同的生活方式和需求.每家分部在编写报告，做销售计划时都应该把这些因素考虑进去.

F : For instance , some products that do very well in Tokyo branch are a flop in Malaysia . We 're talking about different people with different lifestyles and different needs . Each of the branches takes these types of things into consideration when they compile their reports and their marketing plans .

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 .

与此同时，因多元化经营带来的企业各分部利润率、未来前景和风险的差异严重影响了投资者的决策质量，从而使得有关分部报告信息披露的研究不断增加。

At the same time , investors ' decisions have been gradually affected by the differences of segment profitability , future prospect , and risks . This makes the research on segment information disclosure increased rapidly .

随着投资者理性程度的提高，投资者和其他财务信息使用者对企业分部信息的关注程度日益提高，而国际上通行的对合并信息进行分解披露的途径之一便是编制分部财务报告。

Along with the raising of investor reason level , investor and other financial information the solicitude of using for enterprise segment information level increasing raising , one channel for that combined information decomposes to reveal of the pass on world is the segment financial report of authorized strength .