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随着全球经济一体化和贸易投资自由化的不断演进,我国国有企业的跨国经营发展迅猛。2007年分部报告企业会计准则使得相关行业信息披露平台得以建立,并使得企业业务分部信息得以规制。本文从十八届三中全会的背景下,立足我国国有企业,深入研究相关文献并提出跨国多元化与公司价值关系的研究方法。
With the global economic integration and the continuous evolution of trade and investment liberalization, the transnational management of state-owned enterprises in our country is developing rapidly. The 2007 Segment Reporting Enterprise Accounting Standards enabled the establishment of relevant industry information disclosure platforms and allowed for the regulation of corporate business segment information. Based on the background of the Third Plenary Session of the 18th Central Committee of the Communist Party of China (CPC), based on the state-owned enterprises in our country, this paper deeply studies the relevant literature and puts forward the research methods of the relationship between multinational diversity and the company’s value.