With the integration of the international economy, user's demand for subsection's financial information of the financial report is stronger and stronger. This text has revealed all sorts of problems that subsection's information of enterprise group exists while explaining subsection's information concept and meaning, there are pluralism, area, multinationalized characteristic in the management of enterprise group, users, only after understanding at profit level, growth trend and risk of each company of different trade, different area,etc. decompose information, could carry on more accurate prediction to group's whole risk and remuneration, get hold of enterprise's future financial situation and risk better. So the user is far from enough for information of the demand to only carry on decision through the information revealed of report form of amalgamation which the enterprise group highly gets together, information of subsection that subsection's report reveals that the user must understand. The user can know the fund operating position, profit ability and risk size in different trades, area of enterprises through subsection's report, having had the basis to its investment orientation of fund, but it takes the norm of disclosure of information of the subsection to understand the information of these subsections in detail and strengthen and improve, enable enterprises to offer the detailed and financial statement understood