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合并报表发展到今天,它所提供的过于笼统的信息正日益引起报表使用者的不满。编制分部报告是解决这一先天不足的有效手段之一。自20世纪60年代以来各国纷纷出台了相关分部报告准则,我国起步较晚,需要研究的问题还很多。本文将我国分部报告的现状与国际相比较,立足于我国国情,就分部及可报告分部的确定、分部信息内容披露两个基本方面进行探讨。
As the consolidated statements have been developed to the present day, the overly general information it provides is increasingly a source of dissatisfaction with the users of the statements. The preparation of segment reports is one of the effective means to solve this inherent problem. Since the 1960s, all countries have promulgated the relevant sub-reporting guidelines. Since China started late, there are still many problems to be studied. This article compares the status quo of our country’s divisional reports with that of the rest of the world. Based on our country’s national conditions, this article discusses two basic aspects: the definition of divisions and reportable divisions and the disclosure of divisional information contents.