摘要
本文论述了上市公司分部信息披露的国际趋势 ,同时 ,对我国企业分部信息披露现状作了分析评价 ,并对如何制定我国企业分部信息披露准则 ,提出了设想。
This thesis studies international tendency on information disclosure of listed companies segment.It also analyses and appraiese the condition of information disclosure of listed companies segment in our country. The purpose of this paper is to give out an advanced idea of establishing the standard of information disclosure of listed companies segment of our country.
出处
《财经研究》
CSSCI
北大核心
2001年第5期37-43,共7页
Journal of Finance and Economics
关键词
企业分部
信息披露
会计准则
上市公司
中国
财务报告
companies segment
segment divide
segment information disclosure
accounting standard