分部报告及其财务分析

Segment Reporting and its Financial Analysis

简要回顾了国内外与会计相关的专业机构对分部报告会计问题研究与规范的历史，综述了有关分部报告信息价值的实证分析，指出分部报告的重要性和分部信息的价值已经为规范的研究和实证的分析所共同认同，认真分析和充分利用分部报告信息将有利于企业会计信息的使用者对企业的现状和未来做出更有根据的判断和更有效的决策。

In this paper, the author reviews the history of research and standardization on segment reporting done by related accounting organizations in the world, summarizes the empirical analyses of the information value of segment reporting and points out that the importance and value of segment reporting have become standardized research and empirical analyses. On the basis that segment reporting has information value, the author analyzes the effect of segment reporting data upon understanding the status quo and forecasting the future of enterprises.