With the pace of the Chinese economic integrating into the world economic quickening and the number of enterprises across the industry, the area and the country increasing continually, the standardization requirement on the segmental report preparation has been made constantly.

Discussion on disclosure of the segment report;

As a supplement of consolidated financial statement,the segment report adequately meets the users information requirement,because it provides the users with enough useful information about profit-making ability and risk condition of a company in different industries and in different regions.

As a supplement of consolidated financial statement, more and more people pay more attention to segment report.

This paper starts with from the importance of internal report,points out internal report long-term ignored by people,has elaborated the intension of internal report subsequently from the surfaces of three sides such as role,function and the concept of internal report,has put forward internal report system and its content.

From procedures of MCS to see, MCS includes decomposing strategic goal, establishing control standards, internal report, performance measurement and governor reward, in which Internal Report is feedback sector of MCS.

With the developing of Economy of our country, the importance of segment reporting is more and more remarkable, the disclosure and regulation of the segment reporting information is more and more important too.

"Accounting Standards for Business Enterprises: Segment Reporting (draft for comments)" was enacted to restrict the disclosure behavior of segment reporting by Ministry of Finance in 2001, and was implemented from Jan.