| 美国上市公司分部信息披露制度发展研究 |
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| 引用本文： | 张铁铸. 美国上市公司分部信息披露制度发展研究[J]. 财贸研究, 2006, 17(1): 119-125 |
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| 作者姓名： | 张铁铸 |
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| 作者单位： | 上海对外贸易学院,金融学院,上海,201620 |
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| 摘 要： | 本文对美国分部信息披露制度的发展情况进行了研究,考察了促进美国分部信息披露发展的各种力量及其在分部信息披露制度发展方面的贡献,从中得到了一些有益的启示,为进一步完善我国上市公司分部信息披露规范提供了有益的借鉴。
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| 关 键 词： | 美国 上市公司 分部信息 披露制度 |
| 收稿时间： | 2005-10-12 |
| 修稿时间： | 2005-10-12 |
Research on the Development of Disclosure System of Segment Information of Publicly Listed Companies in the U.S |
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| ZHANG Tie-zhu. Research on the Development of Disclosure System of Segment Information of Publicly Listed Companies in the U.S[J]. Finance and Trade Research, 2006, 17(1): 119-125 |
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| Authors: | ZHANG Tie-zhu |
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| Affiliation: | School of Finance, Shanghai Institute of Foreign Trade, Shanghai 201620 |
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| Abstract: | This paper studies the development of the disclosure system of segment information of publicly listed companies in the U.S, examines the different forces stimulating the development of the disclosure of segment information and their contribution of in the Development Disclosure System of Segment Information, and gets some beneficial inspiration which will help improve the regulation of segment information disclosure of publicly listed companies in China |
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| Keywords: | U.S Publicly Listed Companies Segment Information Disclosure System |
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