分部财务报告衍生于企业财务报告 ,是对合并会计报表的必要补充。与多数西方国家相比 ,我国对分部财务报告研究过于滞后 ,制定和颁布分部信息披露的具体会计准则已成当务之急。本文从报告分部的划分标准、应报告分部的确定、分部财务报告的内容等方面对我国上市公司分部财务报告的编制提几点建议 Derivative financial reports are derived from corporate financial reports and are necessary supplements to the consolidated financial statements. Compared with most western countries, our country has lagged behind the study of the branch financial reports and formulated and promulgated specific accounting standards for segment disclosure of information. This article from the reporting division of the division criteria, should report the determination of the division, the division of financial reports and other aspects of the preparation of the financial report of our country’s listed company made some suggestions