企业分部报告披露问题探讨

Discussion on disclosure of the segment report

从分部报告的国际比较出发,针对中国财政部于2001年11月印发的《企业会计准则—分部报告》(征求意见稿)中的披露问题,从披露模式、内容、结构、范围、方式和时间六方面进行了研究,并提出了适合中国市场经济状况的设想,以期对中国分部报告准则的正式出台有所助益。

Comparing the segment report between China and other countries, this paper studies the problem on disclosure in the （corporate aeeounting standards-segment report〉 issued by Chinese finaneial authority in November 2001 ,and puts forward some useful proposals in the model, the contents,the strueture,the scope, the form and the period, so as to be useful for the accounting standards of the segment report in China.