obligatory disclosure meaning in Chinese

有拘束的揭示
有拘束地揭示

In chapter 1 , this thesis begins with the problem of yindu group , reviews the international background of segmental report and the evolution from the completely voluntary disclosure to the strictly obligatory disclosure of enterprise group ' s segmental report in china . the limitation of the consolidated financial statement are also discussed in this part to interpret the necessity of the segmental report
在本文的第一章中作者以银都集团为例提出了分部报告这一概念，对分部报告的国际背景做了介绍，结合证监会和财政部的规定回顾了我国企业集团分部信息从自愿披露到较为严格的强制披露这一过程，综述了合并报表的缺陷和实施分部报告的必要性。