我国分部财务报告的改进与探讨 毕业论文.docVIP

摘 要 在20世纪60年代国外就开始了对分部报告的研究，目前已经形成一套比较完善的规范体系。我国对分部报告的研究较晚，近年来虽然也逐步形成分部报告信息披露的简单框架，但仍然存在许多问题。分部报告作为我国会计准则体系建设中亟待解决的一个重要问题，对其不断加以完善是不争的事实。 我国分部报告的相关规范在哪些方面有待改进？本文共分三个部分：第一部分从投资决策、集团内部管理、国家宏观管理及优化产权结构来阐述分部报告的意义；第二部分从分部信息披露基础、应报告分部的标准、分部报告内容、分部间交易的定价基准及分部报告方式和期间这些方面指出我国分部报告的缺陷；第三部分则从规范有关准则法规、明确分部确认标准及增加分部报告方式和期间等方面来探讨我国分部报告的发展趋势。 【关键词】分部报告 缺陷 改进 Abstract Researches on segment report have been undertaken abroad with great vigor and interest since the 1960s and have formed a rather complete system. Researches on it in China didn’t start until recently when a primary framework of its information disclosure took shape, still remains some problems. It has become an undisputed matter that segment report, a fundamental issue in the construction of China’s accounting standard system, calls for perfection. What needs improvements in the relevant norms of segment report ? This paper consist of three parts : the first part of the investment decision-making , internal management , the states macro management and optimize the structure of property rights to articulate the significance of the segment report; the second part based on the disclosure of information from the segment, SAE standards should be reported, the content of segment report , segment benchmark for the pricing of transactions and reportable segment to point out the defects of our country’s segment; the third part of the criteria from the norms and regulations segment recognized standards and clear reporting period and to explore other aspects of the development trend of Chinas segment report. 【Key Words】Segment report； Defects； Improvement 目 录 摘 要 III Abstract III 1 企业分部报告及意义 3 1.1 为企业投资者、债权人进行决策提供更为具体、准确的经济信息 3 1.2 为企业加强内部管理和科学决策提供依据 3 1.3 为国家经济管理部门进行宏观调控和管理提供依据 3 2 我国分部报告现状及不足 3 2.1 分部信息披露基础的有关规定存在矛盾 3 2.2 分部及应报告分部的标准未规定或不明确 3 2.3 分部报告内容缺乏具体操作指南 3 2.4 分部间交易的定价基准方面未予以规范 3 2.5 分部报告方式和报告期间尚不明确 3 3 对我国分部财务报告的相关建议 3 3.1 规范有关法规,制定相关具体准则 3 3.2 分部确认标准应趋于合理化 3 3.3 对分部信息披露内容的规定应易于操作 3 3.4