（１９９７年修订）财政部会计司组织翻译目的本准则的目的是为按分部报告财务信息（关于企业生产不同类型产品和劳务以及企业不同地区经营的信息）制定原则，以帮助财务报表使用者：（１）更好地理解企业以往的业绩；（２）更好地评估企业的风险和收益；（３）从整体上对... (Revised 1997) Accounting Department, Ministry of Finance Organization Purpose of Interpretation The purpose of these Guidelines is to develop principles for reporting financial information by segment (information about the production of different types of products and services and the operation of different regions of a business) to help users of the financial statements: (1) to better understand the past performance of the enterprise; (2) to better assess the risks and benefits of the enterprise; (3) on the whole ...