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新颁布的《企业会计制度》（以下简称“新制度”）在充分参照国际惯例的基础上，对分部报告的编制原则与方法作了较详细的规定。本文拟通过新制度与原准则制度以及国际相关惯例的比较，来阐述新制度中分部报告所具有的拓新性及尚存有的一些缺陷。一、新制度中分部报告的拓新性?
The newly promulgated “Accounting System for Business Enterprises” (hereinafter referred to as the “new system”) made detailed provisions on the principles and methods for the preparation of sectional reports based on ample consideration of international conventions. This article intends to elaborate the newness and some shortcomings of the sub-division report in the new system by comparing the new system with the original norms system and the relevant international practice. First, the new system in the Division of the report of the innovation?