摘要
企业的多元化经营和跨国经营是分部信息披露发展的主要推动因素。在企业跨行业、跨国界 (地区 )经营的情况下 ,分部信息披露可以弥补合并会计报表的不足。分部信息有助于改善信息使用者的预测能力 ,并在证券评价、风险评估方面具有决策有用性。
Diversification and transnational operation of enterprises are the key driving forces for the development of segment information disclosure. In the inter-industry and transnational operations, segment information disclosure can make up the shortcomings of combined accounting statements. Segment information helps improve the predictive ability of information users, and has decision availability in security pricing and risk assessment.
出处
《财贸研究》
北大核心
2004年第4期106-112,共7页
Finance and Trade Research
关键词
企业
多元化经营
跨国经营
会计信息披露
风险评估
segment information
decision availability
predictive ability
risk assessment
security pricing
