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随着跨区域、跨国公司的蓬勃发展,如果企业仅仅提供合并财务报表给企业财务信息使用者,已经不能满足他们的要求。分部报告便产生在这样的背景下,如今上市公司在提供合并报告时也会提供分部报告,而对分部报告的划分方法,一直众说纷纭,现在大多企业都采用“管理法”来划分分部。本文主要对“风险报酬法”和“管理法”进行了比较,并针对我国国情提出了一些建议。
With the flourishing development of transnational and multinational corporations, enterprises can no longer meet their requirements if they only provide consolidated financial statements to enterprises who use financial information. Divisional report will be generated in this context, and now listed companies in the merger report will also provide segment report, and divisional reports have been divided, there are divergent opinions, and now most companies are using “management law ” to Division of the division. This article mainly compares the “Law of Risk Reward” and the “Law of Management”, and puts forward some suggestions according to our national conditions.