20世纪以来,世界范围内不断涌现的多元化、跨地区经营的大公司使得原有财务报告体系提供的合并财务报表信息难以满足信息使用者的需要,于是强制性分部信息披露制度应运而生。强制性分部信息披露制度要求企业补充提供各分部的分解财务信息,以帮助信息使用者更好地了解公司经营和财务状况。20世纪80年代, Since the 20th century, a large number of diversified and trans-regional big companies emerging worldwide have made it difficult for the consolidated financial statements provided by the original financial reporting system to meet the needs of information users. Therefore, a mandatory subdivision of information disclosure system came into being . Mandatory Segment Information Disclosure System requires companies to supplement the disaggregated financial information of each segment to help information users better understand the company’s business and financial position. 1980s,