| 关于我国分部报告准则内容的几点研究 |
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| 引用本文： | 侯雪筠,侯婧. 关于我国分部报告准则内容的几点研究[J]. 商业研究, 2003, 0(9): 125-126 |
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| 作者姓名： | 侯雪筠 侯婧 |
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| 作者单位： | 哈尔滨商业大学,会计学院,黑龙江,哈尔滨,150076 |
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| 基金项目： | 本文系黑龙江省教育厅课题 |
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| 摘 要： | 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。
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| 关 键 词： | 分部报告 分部报告准则 分部基础 |
| 文章编号： | 1001-148x(2003)09-0125-02 |
| 修稿时间： | 2002-11-15 |
Researches on the Standard of Segment Reporting in China |
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| Abstract: | With the development of our country's economy, the effect of segment reporting is increasingly important, the regulation of the segment reporting information's disdosure is more and more important too. Therefore, it is necesary to research the standard of segment reporting so that we can perfect the disclosure of the segment reporting information, and ensure the development of economy healthy and effective. |
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| Keywords: | segment reporting the standard of segment reporting the base of segment reporting |
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