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The high-tech development, information dissemination, and convenient, the world economy tends integration, leading to cross-industry, cross-regional enterprise group growing. Different industries, different regions, different influencing factors, profitability, development prospects, opportunities, risks vary greatly. The consolidated financial statements are too general aggregate information hiding important information to cover up internal industry, the differences between the regions, is not conducive to financial reporting information users make the right judgment or decision-making. Deficiencies exist for the consolidated financial statements, the internationally accepted solution is to provide segment reporting, disclosure of segment information. Segment reporting is a business branch of the financial position and operating results and other information, by industry, region, product standards decomposition classified prepared financial statements. Western scholars from the 1960s began the segment information disclosure issue, so far, has formed a relatively complete and Guidelines. After a decade of development, the China's securities market has matured, has made considerable development in the fund-raising functions and optimal allocation of resources function. With the rapid development of the securities market, China's economy continued to grow and develop, mergers and acquisitions, asset restructuring activities surging, creating a large number of cross-industry, cross-regional operation of the Group companies, making the disclosure of segment information is increasingly important. Our segment reporting late start, the content and format of the China Securities Regulatory Commission, \\These two specifications is just a simple framework for Segment Information Disclosure, no complete explanation, no specific operating guide, and contradictions with each other, the filer difficult to make a choice. This makes the disclosure of segment information in many enterprises still blank, unable to meet the objective of financial reporting segment information. Need to be worked out as soon as possible to our segment reporting specific guidelines, unified, perfect segment information disclosure system requirements, guide and regulate the practical operation of the segment information disclosure. Therefore, I chose this research topic that has practical significance, aims to contribute to the formulation and implementation of Segment Reporting Standards. Starting from the emergence and development of the segment reporting for Segment Information Disclosure theory lt; WP = gt; insufficient study of the status quo, the theoretical framework proposed segment reporting. Segment Reporting Standards to develop initial ideas under the guidance of the theoretical framework, drawing on international practice and based on the actual situation in China. Text is divided into three parts: the first chapter of the segment reporting system of the emergence and development of this chapter described the emergence and development of segment reporting, clarify the context of the development of the segment reporting, analysis by the latest guidelines on Segment Reporting proposed several controversial issues. After World War II, Western transnational business enterprises and mixed mergers led enterprises cross-industry, cross-regional operation. Financial report users need to use the segment information to make the right judgment or decision-making, and the aggregate information provided by the consolidated financial statements to cover up the industry, the differences between the regions, which makes the segment reporting has been necessary. The the accounting objective starting point for theory as the disclosure of segment information provides a theoretical support for user decision-making in order to achieve provide useful information accounting goals, companies should provide segment information. Segment information is actually generated in the development of management accounting, management accounting, preparation of segment information provides advanced technical methods to accelerate the emergence and development of the segment reporting. From the 1960s, more and more Western countries have varying degrees of request segment reporting, and to study the development of Segment Reporting Standards, so far, has formed a relatively complete and Guidelines. Which, as the representative of the International Accounting Standard No. 14 (revised 1997) and the U.S. Financial Accounting Standards Announcement No. 131 (1997). However, segment reporting, there are still some contentious issues. Here, the author puts forward three main issues: (1) on the confirmation of the segment, the \(2) in the measurement of segment revenue, segment expenses and segment assets, how to choose a reasonable basis for the allocation properly reflect the actual situation of each segment? (3) the number of segment information should be disclosed only appropriate, it is not better? Theoretical framework for the second chapter Segment Reporting Segment Reporting theoretical studies lack the status quo, this chapter discusses the theory segment reporting, the theoretical framework proposed segment reporting. Segment Reporting abstract theoretical framework is the theory of complex segment reporting practices, consistent with the hypothesis, conceptual and practical principle posed by a group before and after the internal logic of the relationship between the overall. I believe that, Segment Reporting theoretical framework reported by the segments, segment information lt; WP = gt; quality characteristics, assumptions segment reporting, segment reporting principles and segment reporting accounting technology consists of five elements. The goal is the premise of the theory, the highest level in a theoretical framework; Segment Reporting goal is to provide useful information to the information users, useful mainly for help user decision-making. Information quality is characterized by a specific target; in order to reach the decision-usefulness of this goal, the segment information should have relevance, reliability, comparability and understandability. To assume subordinate to the accounting objective is a brief summary of the system environment, logical reasoning constraints, in principle, run toward the target in a specific environment should follow the rules; segment reporting should comply with the Financial Accounting Standards, but as a financial statements, segment reporting special assumptions (relatively independent segments) and special principles (distribution, transfer and exclusion). The technical accounting objectives, assumptions, principles arise out, it is a means to achieve goals, is most closely linked with the practice of the elements in the theoretical framework; segment reporting accounting techniques including segments foundation determine reportable segments segment reporting information project, segment reporting mode and manner of content. The Chapter of Segment Reporting thinking This chapter explains the need for the implementation of segment reporting in China, Chinese enterprises Segment Information Disclosure On this basis, the issues related to the development of Segment Reporting Standards were studied. The rapid development of China's securities market over the past decade, creating a large number of cross-industry, cross-regional operation Group company, leading to the objective needs of information users Segment information compiled?
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