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。
This paper studies the devdopment 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.
出处
《财贸研究》
北大核心
2006年第1期119-125,共7页
Finance and Trade Research
关键词
美国
上市公司
分部信息
披露制度
U. S
Publicly Listed Companies
Segment Information
Disclosure System
