浅析分部报告

A Shallow Analysis on Sectored Report

分部报告是指在企业对外提供的财务会计报告中,按确定的企业内部组成部分提供的各组成部分有关收入、资产和负债等有关信息的报告。提供分部信息的主要目的在于评估不同因素对企业的影响,以便更好地了解企业以往的经营业绩,并对其未来的发展趋势作出合理的预测和判断。分部报告的形式分为主要报告形式和次要报告形式。企业确定分部报告形式之后,应按确定的报告分部及其主要报告形式进行分部会计信息披露。

Sectored report is a kind of financial report that enterprises pubish,it provides relevant infor- mation of income,assets and debt of component part according to determined enterprise internal component part.The major purpose of providing sectored information is to estimate the influences from different fac- tors so as to better understand enterprises' past perfomance of operation,predict and judge its developing trend in future rationally.The form of sectored report is divided into primary report form and secondary re- port form.After the form of sectored report is determined,enterprise should announce sectored accounting information according to determined report form and the primary report form.