论文部分内容阅读
1、并非所有企业都必须披露分部报告。分部报告作为财务会计报告附注的一个重要组成部分,目前我国并未要求所有企业均披露分部报告,笔者认为,也不需要所有企业都披露分部报告。对于大型跨国公司或国内综合性较强、经营区域较广、规模较大的企业应对外披露分部报告,而对于经营项目单一、规模较小的企业则无需披露分部报告。 2、分部报告的主要报告形式。按照国际惯列,分部报告的主要报告形式可以根据经营风险和回报的主要来源确定,也可以根据企业内部组织和管理结构确定。但笔者认为,上述方法缺乏一定的相关性。因此,在确定分部报告的报告形式时,除应考虑经营风险和回报的主要来源及企业内部组织和管理
1, not all businesses must disclose the segment report. Segment reporting as an important part of the financial accounting report notes, at present, China does not require all companies to disclose the segment report, I believe that does not require all businesses to disclose the segment report. For large multinational corporations or those with relatively comprehensive domestic operations and large operating areas, large-scale and large-sized enterprises should report externally and do not need to disclose segment reports for single-scale and small-scale enterprises. 2, the report of the main form of report. According to international conventions, the main report forms of segment reports can be determined based on the main sources of business risks and returns, or they can be determined according to the internal organization and management structure of the enterprise. However, I believe that the above method lacks certain relevance. Therefore, in determining the report format of the segment report, in addition to considering the main sources of operational risk and return and the internal organization and management of the enterprise