完善我国分部报告准则内容探析

Research on the Completing Segment Reporting Standards

随着我国经济的不断发展,分部报告的作用日益重要,对于分部信息的披露规范也越来越重要,因此有必要对分部报告准则进行研究,以完善分部信息的披露,保证经济的健康、有效运行。

With the developing of Economy of our country, the importance of segment reporting is more and more remarkable, the disclosure and regulation of the segment reporting information is more and more important too. Therefore, it is necessary to research the standard of segment reporting, so that we can improve the disclosure of the segment reporting information, ensure the development of economy healthy and effective.<P>