This paper introduces the evolution of segment information disclosure in the us and reviews the roles played by various institutions in the evolution process , which serves as a good reference for chinese enterprises 本文介绍了美国分部信息披露制度的发展情况，考察了在促进美国分部信息披露制度发展方面不同机构发挥的重要作用，为进一步完善我国上市公司分部信息披露制度提供了借鉴。
I point out the shortages of current provisions and conclude < wp = 12 > that it is necessary to draft a standard on the disclosure of segment information . absorbing the methods which are applicable to our country , my initial imagination of segment report standard i 我国目前对分部信息的披露要求尚处于雏形的阶段，有关规定散见在财政部和证监会的法规中，还没有一套完整的分部报告准则可以遵循，上市公司披露的分部信息尚有许多不规范之处。
Currently , the requirements on the disclosure of segmental information in our country are still in the embryo , and there is not a detailed standard to comply with . it is necessary to establish a standard on the disclosure of segmental information on the basis of the situation of china 目前我国分部信息的披露还处在雏形阶段，相关规定散落在财政部和证监会的法规中，这种状况既不利于上市公司行为的规范，也不符合与国际惯例接轨的要求。
Object of financial accounting is offering useful information for the users . from quality characteristic of accouting information , such as relevance , reliability , comparability and materiality all display that segment report is propitious to the quality and usefulness of accounting information 会计信息的质量特征诸如相关性、可靠性、可比性和重要性都显示，上市公司披露分部信息有利于会计信息质量的提高，增加会计信息对信息使用者的有用性。
Segment report adds to the cost of information , but cost and reward is a whole entirety . if we want to maximize the society reward , we must implement law criterion . segment report can build up a visualize which listing company discloses information to the public , so it is propitious to rivalrousness 上市公司对外披露分部信息的确会增加会计和审计成本，但当我们把信息提供者和信息使用者作为一个整体来看时，会发现成本和效益是一个相互影响、相互作用的统一体，要想达到整个社会效益的最大化，必须对信息披露实施法律规范。
In chapter 1 , this thesis begins with the problem of yindu group , reviews the international background of segmental report and the evolution from the completely voluntary disclosure to the strictly obligatory disclosure of enterprise group ' s segmental report in china . the limitation of the consolidated financial statement are also discussed in this part to interpret the necessity of the segmental report 在本文的第一章中作者以银都集团为例提出了分部报告这一概念，对分部报告的国际背景做了介绍，结合证监会和财政部的规定回顾了我国企业集团分部信息从自愿披露到较为严格的强制披露这一过程，综述了合并报表的缺陷和实施分部报告的必要性。
For financial report users , though consolidated financial statement can fairly present the financial condition and operating results of yindu group as a whole , it ignore some important information of diversified operations , making the users of financial information unaware of the profitability , prospect and risk condition of different industry and geography while the enterprise groups diversifying their operations in order to occupy markets and reduce risks . as the investors and other financial information users pay more attention to the segmental information , the demands for segmental report are increased 对于报表使用者来说，虽然合并报表可以总括地反映银都集团的全貌，满足信息用户了解整个集团的财务状况和经营成果的要求，但是，由于集团经营的多元化，报表使用者难以利用公司整体的财务资料来深入分析企业经营得失的原因，而随着理性程度的提高，投资者和其他财务信息使用者对集团分部信息的关注程度日益提高，对银都集团分部报告的要求也随之增加了。
Chapter 3 : comparing and analyzing the chinese and foreign accounting standards in information disclosure . in terms of listed categories in the * accounting reports , author analysis four aspects of accounting reports . they include the accounting reports of partial information , the accounting reports in reflecting the performance of social responsibilities , intangible assets measurement and disclosure and derived information disclosure of financial tool 第三章：中国会计准则与外国会计准则在信息披露方面的比较分析在财务报表的列报方面，笔者主要进行了分部信息的会计报表，反映社会责任履行情况的会计报表，无形资产计量和披露和衍生金融工具信息的披露共四个方面的比较。
The present financial report stresses great emphasis on the disclosing of the information of the tangible things , such as the storage of the goods , machine and other equipment ; while it fails to give full presentation of the financial information of the intangible things , such as knowledge , human resource and self - imposed honor in their selling practice . the present financial report fails to reflect the hazard and the uncertainty of the selling practice ; and it fails to fully reflect the performance of social responsibility shouldered by the enterprises ; it fails to give a complete solution of the problems of confirmation , evaluation and report of the derived commercial tools ; ft lacks the disclosing of the grouped information . the present financial report is set according to the general st andard , which can not successfully cater to the users of the financial information in their demand for diversity and specialty of the information 现行财务报告偏重于揭示存货、机器设备等有形资产的财务信息，而对知识资本、人力资源、自创商誉等无形资产的财务信息揭示不足；现行财务报告缺乏对经营业务风险性和不确定性的反映；不能全面反映企业所承担的社会责任履行情况；不能完全解决衍生金融工具的确认、计量及报告问题；缺少对分部信息的披露；现行财务报告是标准化的通用报告，这难以满足财务信息使用者对信息需求的多样性和特殊性要求；现行财务报告计量基础单一，不能完整地反映经济现实；市场价值计量基础的运用面狭窄；现行财务报告重法律形式，轻经济实质；时效性不强等等。
