| 1. | The first problem is the basis of recognizing segments
分部信息披露首先面对的就是分部的划分问题。 |
| 2. | Enhancing information disclosure of companies segment and improving quality of financial reports
加强分部信息披露提高财务报告质量 |
| 3. | Research on the development of disclosure system of segment information of publicly listed companies in the u . s
美国上市公司分部信息披露制度发展研究 |
| 4. | Besides , the cost - benefit principle and importance principle should also be taken into account . part three , the research results in other countries
除此之外，分部信息的披露还受到成本效益原则和重要性原则的约束，文章对此也作出分析。 |
| 5. | Part two studies the audit report . part three focuses on the utility of segment report . part four analyses the rational ratio of capital by employing empirical research
依次对会计报表附注、审计报告、从分部信息和资本结构与净资产收益率的关系作了相应的分析。 |
| 6. | Hitherto , reporting segment information has been an international convention . many countries have issued standards and systems to regulate the disclosing of segment information
迄今为止，报告分部信息已成为国际惯例，许多国家发布准则和制度规范分部信息的披露。 |
| 7. | Currently , the requirements on the disclosure of segment information in our country are still in the embryo . there is not a single standard to comply with
企业披露分部信息时所依据的重点不同，有的企业以产业分部为主，有的以地区分部为主，而有的是产业分部和地区分部并重。 |
| 8. | Then i make some suggestions for our segment reporting standards through drawing on the experiences of other countries . in this thesis , the discussion on segment reporting is divided in five parts
我国对分部信息的披露还处于起步阶段，如何规范分部信息的披露，是一个迫切而具有现实意义的问题。 |
| 9. | This part concerns the relevance , reliance and comparability of segment information and points out that the usability of segment information is the consolidated result of relevance , reliance and comparability
本文分别阐述这些质量特征在分部信息中的披露要求，并指出信息的有用性是相关性、可靠性和可比性的效用函数。 |
| 10. | It can enhance judgement and forecast about risk . i discuss the importance of segment report to our country by depicting its meaning to stock market , indirect financing market , internal management and macro - control
分部信息的披露对我国证券市场的发展、间接融资市场的发展、企业内部管理的加强和政府宏观经济管理的加强都具有非常重要的现实意义。 |
