Reserch Of Listed Companies' Segment Information Discolsure

With the current rapid development of securities markets, real and potential investors, creditors and government related institutions, paying attention to varying levels of listed companies's finacial status,cash flows and economic performance. A lot of financial information user only get the information disclosure of listed companies for the basis for decision-making, therefore, the corporate accounting statements for a decision become an important source of information.What the consolidated financial statements provided cover the whole enterprise group's aggregated information, although it can show the whole picture group, but also cover the situation of the group in different industries and different regions of the various branches . This study thinking is: "problem - countermeasures" research, the ultimate goal is a division of China's listed companies disclosure of information to investigate, analyze, to find out possible problems and make recommendations accordingly. First segmentis investigation and analysis, followed by empirical analysis of listed companies, find out possible problems. To solve the above problems are identified, compare and learn from the advanced experience of foreign countries, mainly from the United States Financial Accounting Committee and the International Accounting Standards Committee of the advanced research results. Finally, together with the reality of the problems identified, some recommendations are suggest for improvement.This article is divided into six parts: Part I Introduction to the article, describes the background and research information at home and abroad Research Division; second part is the theoretical part, on the theoretical basis of segment information disclosure have been described: The third part is segment information disclosure in China's history and present development, and application of state guidelines and a sample; The fourth part is the foreign disclosure of segment information comparison and reference; The fifth part of the division of China's listed companies information useful study, from case studies and empirical analysis of two aspects, the conclusion: it is necessary to our segment information disclosure, but disclosure of the process there are still some problems; The last part presents the corresponding measures.