我國(guó)分部財(cái)務(wù)報(bào)告的改進(jìn)與探討

摘     要

　　　在20世紀(jì)60年代國(guó)外就開(kāi)始了對(duì)分部報(bào)告的研究，目前已經(jīng)形成一套比較完善的規(guī)范體系。我國(guó)對(duì)分部報(bào)告的研究較晚，近年來(lái)雖然也逐步形成分部報(bào)告信息披露的簡(jiǎn)單框架，但仍然存在許多問(wèn)題。分部報(bào)告作為我國(guó)會(huì)計(jì)準(zhǔn)則體系建設(shè)中亟待解決的一個(gè)重要問(wèn)題，對(duì)其不斷加以完善是不爭(zhēng)的事實(shí)。
　　　我國(guó)分部報(bào)告的相關(guān)規(guī)范在哪些方面有待改進(jìn)？本文共分三個(gè)部分：第一部分從投資決策、集團(tuán)內(nèi)部管理、國(guó)家宏觀管理及優(yōu)化產(chǎn)權(quán)結(jié)構(gòu)來(lái)闡述分部報(bào)告的意義；第二部分從分部信息披露基礎(chǔ)、應(yīng)報(bào)告分部的標(biāo)準(zhǔn)、分部報(bào)告內(nèi)容、分部間交易的定價(jià)基準(zhǔn)及分部報(bào)告方式和期間這些方面指出我國(guó)分部報(bào)告的缺陷；第三部分則從規(guī)范有關(guān)準(zhǔn)則法規(guī)、明確分部確認(rèn)標(biāo)準(zhǔn)及增加分部報(bào)告方式和期間等方面來(lái)探討我國(guó)分部報(bào)告的發(fā)展趨勢(shì)。
　　
【關(guān)鍵詞】分部報(bào)告  缺陷  改進(jìn)
　　
　　
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 state's 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  China's segment report.
【Key Words】Segment report； Defects； Improvement

目  錄

摘     要 III
Abstract III
1 企業(yè)分部報(bào)告及意義 3
1.1 為企業(yè)投資者、債權(quán)人進(jìn)行決策提供更為具體、準(zhǔn)確的經(jīng)濟(jì)信息 3
1.2 為企業(yè)加強(qiáng)內(nèi)部管理和科學(xué)決策提供依據(jù) 3
1.3 為國(guó)家經(jīng)濟(jì)管理部門進(jìn)行宏觀調(diào)控和管理提供依據(jù) 3
2 我國(guó)分部報(bào)告現(xiàn)狀及不足 3
2.1 分部信息披露基礎(chǔ)的有關(guān)規(guī)定存在矛盾 3
2.2 分部及應(yīng)報(bào)告分部的標(biāo)準(zhǔn)未規(guī)定或不明確 3
2.3 分部報(bào)告內(nèi)容缺乏具體操作指南 3
2.4 分部間交易的定價(jià)基準(zhǔn)方面未予以規(guī)范 3
2.5 分部報(bào)告方式和報(bào)告期間尚不明確 3
3 對(duì)我國(guó)分部財(cái)務(wù)報(bào)告的相關(guān)建議 3
3.1 規(guī)范有關(guān)法規(guī),制定相關(guān)具體準(zhǔn)則 3
3.2 分部確認(rèn)標(biāo)準(zhǔn)應(yīng)趨于合理化 3
3.3 對(duì)分部信息披露內(nèi)容的規(guī)定應(yīng)易于操作 3
3.4 增加對(duì)分部報(bào)告方式和報(bào)告期間的規(guī)定 3
結(jié)束語(yǔ) 3
參考文獻(xiàn) 3
致   謝 3
附錄 A 3