rs also is very important. Therefore, in determining the division standard, should increase profit (loss), identifiable assets two indexes, namely a division profit (loss) reach the company's total profit (loss) 10% of the identifiable assets or sites of the company's total 10% of the identifiable

inciples (GAAP) to disclose all of the financial statements. In 1976, financial accounting standards board (FASB) issued the first 14 announcement, require the company to press industry or geographic division to disclose division information, including the non-affiliated customer income, internal

al fraud fraud are rife, damage the interests of small and medium shareholders behavior can be found everywhere. To improve the securities market this situation, the most important thing is not depend on the government's macroeconomic control. Zhou xiaochuan, as chairman of the China securities re

e information, inevitable will also provide information for the country. But here the state-owned listed companies accounting information object and not as a macro-control subject countries, but as investors in the country, and information services to as investors should state and is the same as t

e person not to vote for the vote assume responsibility. So, will appear state-owned equity through favouritism and factionalism exercise of the phenomenon. Visible, shareholders absence make countries for loss or weaken shareholder operator high-powered, motivation and restraint function and opti

parties not directly, financial statement information users is needed to make a financial statement reflects the information to make investment decisions. Well, for our financial accounting target, whether to use decision usefulness school of thought or accountability school of thought this proble

important and complex, because it is not only related to corporate governance of listed company structure, market system, but also can improve the capital market other problems, related to the crux of the listed company, investors, local government and the central government, and other aspects of

ancial markets, regional financial products will also arises at the historic moment. This would not only help to solve the problem of smes financing difficulty, and will break before the domestic financial market China has capital of thought-unification pattern, form distinctive regional financial

l" is also necessary the problems faced. Because the restructuring of state-owned commercial bank reform listed is the ultimate goal of restructuring to perfect its market, property right structure and corporate governance structure, strengthening mechanism constraint, to establish a modern f

tially indefinitely amplification financial risk. Therefore, will the property rights system reform and expanded the capital of metallographic union, share-holding system reform of state-owned commercial Banks, attracting the strategic investors, gradually public offering stock, absorb multiple in