分部报表（Divisional Reporting）是指在企业对外提供的财务会计报告中，按照确定的企业经营分部提供的各组成部分有关收入、资产和负债等有关信息的报表，从而进一步提高会计信息的可利用度。
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.
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.
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