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| 对分部信息披露制度的认识 | |
| 引用本文： | 康晓东,洪爱梅. 对分部信息披露制度的认识[J]. 南京理工大学学报(社会科学版), 2002, 15(2): 38-41 |
| 作者姓名： | 康晓东 洪爱梅 |
| 作者单位： | 南京理工大学,经济管理学院,江苏,南京,210094 |
| 摘 要： | 为了规范分部信息的披露行为 ,各国会计准则制定机构、证券管理部门以及有关国际组织 ,纷纷发布准则或制度 ,对分部信息披露的要求作出规定 ,形成了各自的分部信息披露制度。本文在借鉴了各国分部信息披露制度的基础上 ,指出了我国分部信息披露制度存在的问题 ,并提出了一些改进建议。 |
| 关 键 词： | 分部信息披露制度 可报告分部 行业分部 地区分部 |
Understanding of Revelation System of Subsection Information |
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| KANG Xiao dong HONG Ai mei. Understanding of Revelation System of Subsection Information[J]. Journal of Nanjing University of Science and Technology(Social Science), 2002, 15(2): 38-41 | |
| Authors: | KANG Xiao dong HONG Ai mei |
| Affiliation: | KANG Xiao dong HONG Ai mei |
| Abstract: | In order to standardize the revelation of subsection information, all countries' institutions of accounting, management sections of negotiable securities and some international agencies made rules in how to properly reveal subsection information, thus forming revelation system of subsection information. Based on each country's revelation system of subsection information, the paper points out the problems of the revelation system of subsection information in our country and put forward some suggestions as to how to improve it. |
| Keywords: | revelation system of subsection information reporting section industry section regional section |
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