国外大量研究证明,分部报告对投资和信贷决策具有重要作用。目前中国公司分部信息的披露很不规范,鉴于中国企业多样化经营的情况日益普遍,资本市场和金融市场监管力度的逐渐加强以及加入WTO的因素,客观上存在着对分部信息的需求。我们认为,财务分析人员和银行信贷官员是分部信息的主要使用者。因此,本文在对有关文献进行较为全面的探讨的基础上,通过对中国证券公司财务分析师(指证券公司从事微观分析的研发人员)和银行信贷官员进行的问卷调查结果的分析,探究他们对分部报告有关问题的看法,并对中国分部报告规范提出若干建设性意见。希望本文的研究结论对中国“分部报告”准则的制定有所裨 A large number of foreign studies have proved that the segment report plays an important role in investment and credit decision-making. At present, the disclosure of information on the divisions of Chinese companies is not standardized. Given the growing prevalence of diversification in Chinese enterprises, the gradual strengthening of supervision on capital markets and financial markets and the accession to the WTO, there is an objective demand for segment information. We believe that financial analysts and bank credit officers are the main users of segment information. Therefore, on the basis of a more comprehensive discussion of the relevant literature, this paper analyzes the results of the questionnaire survey conducted by financial analysts of China securities companies (who conduct micro-analysis of securities companies) and bank credit officials to find out whether they are right Divisions report on the issues, and put forward some constructive suggestions on the reporting standard of the PRC divisions. It is hoped that the conclusions of this paper will be beneficial to the formulation of the guidelines for the “Divisional Report” in China