试论企业分部财务报告

On the Financial Report of Branches of Conglomerates

随着企业经营规模和经营范围的扩大，涌现出大量的集团企业。集团企业通过编制合并报表，从整体上反映合并主体的财务状况和经营成果，在一定程度上满足了信息用户的需要。但合并报表也掩盖了集团企业由于跨行业、跨地区、跨国界经营而使其内部各分部面临不同的机会和风险，不同的盈利水平和增长趋势。为弥补合并报表的先天不足，需要对合并信息进行分解披露。

With the development of enterprises, a lot of enterprises merged into conglomerates with large scales and diversified products. While the combined financial report drafted by the conglomerates do works to tell the financial affair and the economic benefit of the conglomerate as an integral unit, and, therefore meets in some degree the user's demand for information, it fails to reveal the different opportunities, risks, benefits and growing trend for each of the various branches of the conglomerate, which is developed through the conglomerate's running business trans－ regionally and trans－ nationally. The paper points out the necessity to analyse the combined information for conglomerates to make up defects mentioned above.