争论的焦点集中在分部信息披露的成本上。
The bone of contention focuses on the segment information disclosure cost.
最后，笔者针对我国上市公司分部信息披露存在的问题，提出了完善分部报告准则的建议。
At last, I rise some Suggestions to perfect the standard in accordance with the problems of disclosure of segmental reporting.
但是，由于分部信息披露的外部性、分布不对称性等，不能完全依赖自愿披露，必须对分部信息披露进行适度的管制。
However, because of the externality and asymmetry of segment information, we cannot completely relay on the voluntary disclosure, but must regulate the segment information disclosure properly.
分部信息披露管制的目标是增加分部信息披露、提高企业所披露分部信息的质量、满足信息使用者对分部信息的需求。
The goal is to increase segment information disclosure, improve the quality of segment information, and enable it to meet the need of information users.
上市公司出于竞争投资者有限的资金等目的有自愿披露分部信息的动因。
In order to compete for the limited funds from investors, listed companies tend to disclose segment information voluntarily.
对外提供合并财务报表的企业，应当以合并财务报表为基础披露分部信息。
An enterprise which provides consolidated financial statements to outsiders shall disclose segment information on the basis of consolidated financial statements.
分部信息的强制性披露一直是研究的热点问题之一。
The compulsory disclosure of the segment information has already become a focus in recent years.
在这种背景下，按照企业经营的不同业务或不同地区进行分类披露分部信息应运而生。
Under this background, disclosing the segment information by sort arisen according to different business segments or different geographical segments at this historic moment.
提供分部报告信息的，还应披露该项资产所属的主要报告分部。
Where any segment of the reporting information is provided, the enterprise shall also disclose the segment of the main reporting to which this asset belongs to.
此外本文还分析了分部报告在对多样化经营公司的信息披露上的作用和影响。
In addition we analyze the function and influence of segment report has on the information disclosure of diversified business companies.
公司出于竞争投资者有限的资金等目的有自愿披露分部信息的动因。
Some companies are motivated to make corporate disclosure on a volunteer basis for the purpose of attracting capital.
第三条企业应当以对外提供的财务报表为基础披露分部信息。
Article 3 an enterprise shall disclose segment information on the basis of the financial statements it provides to outsiders.
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，国际上通行的做法便是编制分部财务报告。
To make up the deficiency of the merger reporting, we need to disclose segment information. Reporting segment information has been an international convention.
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，国际上通行的做法便是编制分部财务报告。
To make up the deficiency of the merger reporting, we need to disclose segment information. Reporting segment information has been an international convention.
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