分部信息质量特征研究:来自中国上市公司分部信息披露的经验证据

目前,国际上确认分部的两种不同方法"管理法"与"风险与报酬法"分别强调了分部信息的相关性和可比性。中国原来的分部披露规范要求按照"风险与报酬法"并结合企业的组织结构来确认分部。而实证研究表明,采用"风险与报酬法"并结合企业组织结构来确认分部更强调分部信息的相关性,不能同时兼顾相关性和可比性。因此,今后应积极贯彻执行分部报告准则,按照"风险与报酬法"来确认分部,强化风险提示,完善各项披露内容,严禁利用分部确认方法来操纵分部信息披露,采用六位数代码规范行业信息,加强外部审计人员的职业关注以进一步提高分部信息质量。

The Research on the Segment Information quality characteristic: the evidence from the disclosure of the segment information in China's Listed Companies

The "management method" and the "risk and return" in recognizing the segments emphasize the relevance and the comparability of the Segment Information respectively.The method in recognizing the segment is the "risk and return" which is based on the management structure in China Before the year of 2007.This paper finds that the relevance and comparability can't be achieved at the same time and relevance is superior to comparability by using the segment information in China's Listed Companies through the empirical research.This reminds us that we must enforce the segment standard strictly,intensity the risk disclosure,standardize the industry information using the 6-digital and strengthen professional attention of auditor in order to improve the quality of segment information.