企业分部财务报告初探

跨行业、跨地区经营的集团企业在不同行业地区的风险收益水平差异很大,合并报表难以反映。因此,集团企业有必要编制分部财务报告,提供更为详实的财务信息。我国的分部报告制度问题较多,美国和国际会计准则委员会对分部报告的规定比较完善,值得借鉴。我国应考虑以行业和地区作为分部基础,以收入、利润和资产为可报告分部的三个标准,尽快规范各指标的含义并确定关键性指标进行披露。

Preliminary study of financial segment report

Group enterprises have different risks and earnings in different industries and areas,but a consolidated financial statement cannot fairly present them. So enterprises should report financial segment information. The financial report system in China has many problems. So we need to study segment report of FASB and IASC. Now, we should make segment information on the basis of "industry" and "area", with three standards -receipts,profits assets in reportable segments and prescribe the meanings of indexes as quickly as possible.