《企业会计准则第35号——分部报告》(以下简称“新准则”)主要是为了规范分部报告的编制方法和应披露的信息,以更好地理解企业的经营业绩,评价相关的风险和报酬,对企业的经营情况作出全面的判断。“新准则”与现行规定的比较(一)现行规定1994年以来,证监会、财政部陆续发布了 The Accounting Standard for Business Enterprises No. 35 - Segment Report (the “New Standard”) is mainly for the purpose of standardizing the methods for preparing segment reports and the information to be disclosed in order to better understand the business performance of enterprises and to evaluate the relevant Risks and remuneration, make a comprehensive judgment on the operation of the enterprise. Comparison between “New Standard” and Current Regulations (1) Current Provisions Since 1994, the CSRC and the Ministry of Finance have issued