Study On Segment Report And Its Analysis

With the trend of business merger and economic globalization, there has been a continuing trend toward enterprise groups to operate in different industry, in different region and in different country at the same time. As a supplement of consolidated financial statement, more and more people pay more attention to segment report. However, the research on segment report is new to our country, and this leads lacking due care about the segment information to a certain extent. With the issue of"Accounting Standard for Business Enterprises No.35—Segment Report"at the beginning of 2006, the research on segment report has been the focus in theory and practice. Then, whether the listed companies can provide the perfect segment information for users? What are the innovations of the new standard of segment report? What aspects of it should be improved? How should it be analyzed under the new standard? These problems are the main topics of this dissertation.Backed by standardized analysis, the dissertation starts with and elaborates the economic background of the emergence of segment report. Afterwards, we analyze and compare the research accomplishment of other countries and try to borrow ideas from that. Comparing IAS14 (1981), IAS (1997), SFAS14 and SFAS131 in detail, we deeply discuss the recognition, measurement and disclosure for reported information. Then, we look back the evolution of regulations on segment report in China, and we discuss the innovations and weak points in the formulation of new standard against domestic situations and come up with some suggestions. Finally, through a case study, the dissertation puts forward ways of concrete analysis of segment report.The characteristic of this dissertation consists in these points: Firstly, this dissertation reviews the evolution of regulations on segment report in China integrally, and we consider the advantages and shortcomings of the new standard about segment report, hoping to make some contribution to the development of segment report in China. Secondly, this dissertation selects 85 samples of Shenzhen market to analyze the present situation of segment report in listed companies and the factors which affect the quality of segment report. Therefore it has some realistic significance. Lastly, according to the Harvard Analytical Frame, and combining with a case study, this dissertation establishes a fundamental analysis framework for segment report, which includes three aspects: the business analysis, accounting analysis and financial analysis.