一、编制分部报告的必要性从本世纪60年代起,西方各国纷纷制定会计准则,规定企业除编制一般会计报表外,还需编制分部报表,这就是所谓分部信息披露。随着现代经济的飞速发展,企业经营规模、经营范围越来越大,反映企业财务状况和经营成果的一般会计报表和合并报表已不能满足相关方面的需要,而进行分部信息披露越来越必要,具体表现在以下几方面: First, the need for the preparation of segment reports From the 1960s onwards, all Western countries have developed accounting standards that require enterprises in addition to the preparation of general accounting statements, but also the preparation of segment reports, which is the so-called segment information disclosure. With the rapid development of modern economy, the scale of operation and the scope of business of an enterprise are becoming larger and larger. The general accounting statements and consolidated statements that reflect the financial status and operating results of enterprises have not met the needs of related parties. However, the disclosure of segment information is getting more and more Necessary, specifically in the following areas: