会计信息系统的主要目标是为决策提供有效而又充分的信息和反映企业经营管理的受托责任。作为提供会计信息最终手段的财务报告 ,其内容和结构对经济活动揭示的深度和广度 ,直接影响到提供信息的质量。基于对上述的认识 ,本文试图从分部会计的必要性、可能性和目标出发 ,初步探 Accounting information system’s main goal is to provide effective and sufficient information for decision-making and reflect the fiduciary responsibility of business management. As the ultimate measure to provide accounting information, the depth and breadth of the content and structure of financial reports that provide the ultimate means of accounting information directly affect the quality of the information provided. Based on the above understanding, this article tries to start from the necessity, possibility and goal of segment accounting,