摘要
经济的发展使跨行业、跨地区、跨国界的企业集团大量出现 ,客观反映集团的财务状况、经营成果显得更为重要 ,由此探讨分部报告理论及在我国的实施。
With the development of economics,corporation groups of transtrade,transregion and transnation arose lots.It is more important to reflect the financial position and operation result .In further,The paper studies the theory of departmental financial report and its application in our country.
出处
《辽宁工程技术大学学报（社会科学版）》
2002年第1期36-37,共2页
Journal of Liaoning Technical University(Social Science Edition)
关键词
企业集团
会计信息
分部报告
corporation groups
accounting information
departmental financial report
