论企业分部财务报告研究-会计学专业论文.docxVIP

E E 3讫3‘o 内容提要 随着现代经济的飞速发展，许多企业走上了经营多元化的道路。这些跨行业、 跨地区的企业集团通过编制合并报表，虽然公允地表达了整个集团的财务状况和 经营成果，却隐匿了集团在不同行业、不同地区的盈利能力、发展速度、承受风 险的能力和程度等有用信息，使信息用户难以作出全面、准确的判断。分部财务 报告将一个企业所有附属机构的重要财务状况和经营成果信息按照地区、行业、 产品类别等分解归类，弥补了合并报表的缺陷。它在我国还是新生事物，值得研 究和探讨的问题很多。本文试图从分部报告的几个主要会计处理难点入手，从确 认分部的基础、应报告分部的确定、分部报告的形式、应披露的分部信息和适用 的会计政策等五个方面介绍了美国会计准则和国际会计准则等国际上的做法。它 山之石，可以攻玉。借鉴国外的实践经验，本文提出对我国分部报告准则的初步 设抵， 旌写作过程中，本人试图做到会计理论与我国实际情况的紧密结合，但由 于理论水平和实践经验有限，疏漏之处一定不少。恳请大家批评指正。 “吾生也有涯，而知也无涯”， 本篇论文的完成得益于恩师李大城、唐丽 春全面、悉心的辅导与帮助，在此表示衷心地感谢。另外，在首都经济贸易大学 三年的学习期间，会计学院的各位老师和同学都给了我学习和生活上的诸多帮 助，在此一并致谢。J／，、一 关键词：分部财务报告产业分部地区分部分部资产分部收入 AbstractThe Abstract The stronger our economy is，the more enterprises diversify their operations in order to occupy markets and reduce risks．Diversified companies always have several industries and markets which are differ in characteristics，risks and earning powers． Therefore．t}1e usefulness of the information based on the whole company iS decreased． The advantage of consolidated financial statement iS that it can fairly present the financial condition and operating results ofan entity as a whole．However，it also ignore some important information of diversified operations，making the users of financial information unaware of the profit-making ability，developing tendency and risk condition of different industry and geography．Segment report classifies the information of a company’S subsidiaries by geography，industry and products，making up the weaknessofconsolidatedfinancial statement．ItiSnewtoourcountryanditworthmuch research and discussion．This dissertation tries to discuss some dimcult accounting problems resulting from segment report．I introduce the practices of other countries in five aspects：the basis of recognizing segments，the identification of reportable segments，the format of segment report，the information to be disclosed and accounting policy．I expect that it can be helpful to the improvement of our segment report practices．Then it presents some initial imaginations of our segmen