新分部报告准则的应用难点

分部报告是以企业集团内部不同行业、不同地区的各个分部为单位报告财务信息的文件。为了适应我国经济社会快速发展的需要，全面规范企业的分部报告实务．财政部于2006年2月正式颁布了《企业会计准则第35号——分部报告》（CAS35）。从总体上看，CAS35主要是一个披露准则，对会计确认、计量涉及很少，由于它细化了分部信息的披露规则，理解和执行难度相对其他准则要容易一些，因此具有较强的针对性和可操作性。但从实践来看，CAS35仍然存在一些应用难点，主要表现在以下三个方面：     

分部报告的中外比较

随着经济的发展和企业规模的扩大，各国纷纷制定分部报告准则，要求企业提供分部信息，以满足信息使用者不断增长的信息需求。我们可以通过比较中、美、国际会计准则中有关分部报告的规定，对分部报告的有关问题进行探讨，以利于分部报告的编制及信息使用者使用不同会计标准的分部报告。     

管理层分部报告中信息保密动机分析

本文认为，分部报告可以使信息使用者更好地理解企业以往的经验业绩，评价风险和收益，从整体上对企业做出更有根据的判断。虽然强制性要求公司披露分部报告，但管理当局有动机为了特殊的利益选择性信息披露，往往合并分部不披露或者少披露分部，这种信息保密的动机一是处于较低竞争水平行业中的管理者为了保护其垄断利润，进而可以减少私有权成本，二是避免分部报告提供的信息显示出尚未解决的代理问题而造成代理成本增加。     

《企业会计准则第35号——分部报告》应用指南

一、主要报告形式和次要报告形式 根据本准则第十三条规定，企业应当区分主要报告形式和次要报告形式披露分部信息。在确定分部信息的主要报告形式和次要报告形式时，应当以企业的风险和报酬的主要来源和性质为依据，同时结合企业的内部组织结构、管理结构以及向董事会或类似机构的内部报告制度。     

论企业的报告分部与分部报告

分部报告是企业对外披露的重要财务会计信息，它有利于使用具体剖析不同因素对企业的影响，更好评价企业经营绩效，合理预测和判断企业发展趋势。无疑，企业分部报告具有极其重要的意义。     

企业分部报告理论与实务浅探

随着市场经济的发展，企业的生产经营规模日益扩大，经营范围不再受到国家和地区的限制而走向全球化。为了抵御风险，抢占市场，越来越多的企业走上了多元化的经营道路。对于从事多种业务的企业来说，有关各种业务的信息，常常与有关企业整体的信息一样重要，而传统的母公司合并报表或总公司汇总编制的财务报表已不能满足财务信息各相关关系人的需要。为了适应社会主义市场发展，规范企业分部报告的编制和分部信息的提供，有必要制定关于分部报告的具体准则。因此，我国财政部在原准则的基础上又于2006年末新出台了《企业会计准则——分部报告》。该准则基本与国际会计准则保持一致，有利于同国际会计惯例接轨。本人拟从理论上和实务上对分部报告做一些简要的探讨。     

分部信息披露的国际比较及启示

分部报告能够弥补合并会计报表的不足,应对公司的行业分部和地理分部的会计信息进行详细的披露.本文试图通过对美国和国际会计准则委员会在分部信息披露方面的规定进行分析,揭示目前我国分部信息披露方面的不足,并对我国在制定分部信息披露的具体准则方面提出几点建议.     

对我国分部信息报告的建议

分部报告将一个企业所有附属机构的重要财务状况和经营成果信息按照地区、行业；产品类别等分解归类，弥补了合并报表的缺陷。通过披露分部信息，一方面，可以弥补合并会计报表掩盖内部各成员之间差异的不足，以满足那些与某个分部的信息更相关的信息使用者的决策需要；另一方面，披露分部信息可以增强信息的可比性，使得信息使用者可以对处于同一行业或同一地区的不同公司进行对比分析。因此，一些发达国家的政府和证券管理机构等在20世纪70年代起就开始逐步要求上市公司和集团公司等编钒分部财务报告，以满足投资者不断增长的需求。     

我国分部信息披露模式的确定

披露分部信息的要求源于多种经营与跨国经营，因为分部信息“对于评估多种经营或跨国经营企业的风险和回报是相关的，但这些信息不可能根据汇总数据确定。”(IASI4，1997)披露分部信息首先要确定分部信息的披露模式，分部信息披露模式是指分部信     

关于分部信息披露的必要性及其规范

一、我国分部信息披露的必要性自１９６５年英国股票交易所首先对上市公司提出编报分部报告的要求之后,西方各国相继出台了关于披露分部信息的规范：在英国,１９６７年公司法首次提出揭示分部信息的法定要求,１９８１年和１９８５年公司法继续对分部报告作了规定,并于...     

基于分部财务报告的货币空间价值计量分析

货币空间价值的存在有哲学、经济学和现实经济事实三大支持，本身有着丰富的内涵与外延，但要把货币空间价值真正地运用于企业财务实践，则需要对其进行合理的量化分析，这可以结合企业会计信息系统提供的分部财务报告信息，探讨货币空间价值的计量模式。     

基于XBRL财报的会计信息质量及含量研究

本文在分析XBRL财报优势的基础上,采用IASB/FASB联合概念框架中对会计信息质量的规定,从理论层面分析了XBRL财报对会计信息质量的改善。同时,从实证层面采用事件研究法以兖州煤业为例,对XBRL财报的会计信息含量进行了研究,结果表明XBRL年报披露前后CAR的变化并不显著,XBRL标准对会计信息含量贡献不大。最后,本文给出了导致这种结果的可能原因。     

企业社会责任报告语调与分析师预测：信号还是迎合？

运用文本分析方法提取了2010—2018年上市公司社会责任报告的文本语调信息，基于信号理论和迎合理论探讨企业社会责任报告语调对分析师预测的影响。研究发现，企业社会责任报告的净正面语调降低了分析师预测偏差和分析师预测分歧度，并且在分析师预测存在乐观偏差时这种作用更加显著。进一步分析发现，企业社会责任报告语调对分析师预测的积极作用仅发生在强制披露和不遵守可持续发展报告指南的企业中以及经验较少、非明星分析师中。经济后果检验发现，社会责任报告语调通过降低分析师预测偏差和分歧度缓解了公司股价崩盘风险。研究结论不仅有助于丰富非财务信息披露经济后果和分析师预测影响因素两个领域的学术文献，而且可以为监管部门合理规范企业社会责任报告披露和投资者有效利用企业社会责任报告中的语调信息提供有益借鉴。     

Financial materiality in the informativeness of sustainability reporting

This study examines whether financial materiality in environmental, social, and governance (ESG) disclosure benefits the stock market by increasing the amount of accessible and relevant firm-specific information. Based on the value relevance of information and the principle of financial materiality, we demonstrate that disclosing material ESG information increases stock price informativeness. We conduct an automated content analysis of 150,000 electronic documents filed by firms listed on the S&P/TSX Composite Index from 1999 to the end of 2014. Our findings show that ESG disclosure is indeed value relevant for investors and that financial materiality in ESG disclosure leads to more informative stock prices. In addition, the effect of ESG disclosure on stock price informativeness differs across the ESG components, being more sensitive to the social component. This study contributes to the literature on sustainability reporting, and in particular to the ongoing discussion about whether the financial materiality of ESG issues matters. This study also deepens the understanding of agency theory predictions about the economic effects of ESG disclosure.     

经营分部信息披露对权益资本成本的影响——基于分析师关注视角

以制造业上市公司2014—2019年数据为样本,首先从分部划分确定性、会计信息完整性和经济特征差异性三个维度逐层深入检验经营分部信息披露对企业权益资本成本的影响,然后探究分析师关注的调节作用,最后以是否产能过剩为标准分组进行异质性检验。研究发现：(1)经营分部信息披露的三个维度均无法直接影响权益资本成本,但在分析师关注下,分部划分确定性、会计信息完整性可以降低企业权益资本成本,经济特征差异性则会提高权益资本成本,说明目前我国投资者对经营分部信息处理成本较高,分析师关注是该信息能够发挥效能的必要条件。(2)异质性检验结果显示,产能过剩企业提升分部划分确定性、会计信息完整性可以有效降低权益资本成本,而非产能过剩企业采取该措施会产生相反结果;尽管分析师关注可在一定程度上抑制非产能过剩企业提升分部划分确定性、会计信息完整性对权益资本成本的正向影响,但同时也会加剧产能过剩企业突出经济特征差异性带来的专有成本。     

Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint

The limits of financial disclosure in meeting the investors' needs have led to the request for reporting frameworks capable of incorporating information of different nature. Integrated reporting (IR), which is the latest novelty in organisational reporting practice, promises to bring together material financial and non-financial information. IR has received considerable academic attention in recent years. However, little attention has been paid to the role of the audit committee in IR processes, despite the influence that this body has on disclosure, thanks to its supervisory and monitoring functions. This study bridges this gap by analysing the effect of the audit committee attributes on integrated reporting quality (IRQ) from an agency theory perspective. The regression analysis, conducted on a sample of 125 international firms, demonstrated a positive effect of size, independence and meeting frequency of the audit committee on IRQ and a non-significant effect of financial expertise.     

Representative account or greenwashing? Voluntary sustainability reports in Australia's mining/metals and financial services industries

Why are more and more companies voluntarily issuing costly, potentially exposing standalone sustainability reports on environmentally and socially problematic issues? Using legitimacy theory, this study analyses ways companies seek to strategically enhance legitimacy by leaning towards either ‘representative’ reporting of both favourable and unfavourable information especially in an industry's highest impact domains, or ‘greenwashing’ (including whitewashing non-environmental issues), which downplays unfavourables and high-impact domains and highlights favourable but less relevant points. Content analysis compared Global Reporting Initiatives (GRI) reports from 2011 to 2019 by Australian financial services companies (107 reports) and mining and metals companies (122). Specifically, to critique reporting quality in fine grain, it disaggregated results into levels (from omission to full quantitative treatment) of disclosure of good/bad/neutral news indicators and violation-related/non-violation-related ones and identified highest impact domains. Neither industry's reporting was very representative. Relatively though, mining and metals leant towards representation: fuller disclosure on environmental aspects (its highest impact domain), including unfavourables: bad and violation-related indicators. Financial services companies only led in disclosing neutral social indicators, not bad or violation-related ones, so leant towards greenwashing. Results also suggest that after the GRI clarifying materiality principle in 2016, financial services disclosure quality dropped further by de-emphasising environmental without lifting social disclosures, while mining and metals' stayed unchanged. The results confirm and better specify widely indicated reporting weaknesses, contributing to content analysis methodology and legitimacy theory. This arms guideline setters, investors and other stakeholders to better evaluate/design reports and might encourage firms to voluntarily improve disclosures.     

论我国财务会计报告

随着市场经济日益完善和知识经济时代的快速发展,现行的财务会计报告已不能满足经济发展的要求。文章针对现行财务会计报告反映的可靠性、相关性、软性资产、未来风险等方面的信息不够以及信息披露方式单一、内容缺乏及时性等问题,提出了改进现行财务会计报告的几点建议,对今后财务会计报告的改革和发展有一定的意义。     

论现代财务会计的基本程序

现代财务会计的基本程序是确认、计量和披露。财务报表是财务报告的核心。确认可分为两步,第一步确认是记录,第二步确认则是财务报表列报。计量的目的在于在财务报表中列报。计量与确认有着紧密的关联。此外,披露也是关键。披露表明财务会计的进步,但它会模糊财务会计的边界。信息披露会在财务报表中变成了信息确认,但事实上信息披露并不符合全部的基本确认标准。     

The impact of national culture on integrated reporting quality. A stakeholder theory approach

Integrated reporting (IR) is a new corporate‐reporting system that aims to represent the firm's value creation in the short, medium, and long term. In contrast to other disclosure systems focusing on non‐financial dimensions, including social and environmental aspects, IR is characterized by information connectivity. In recent years, integrated reporting has received increasing interest, both academic and professional. However, report quality is still a critical aspect of IR. Although several studies investigate IR, few focus on quality and its determinants. This study aims to fill this gap by investigating the impact of national culture, an external determinant, from a stakeholder theory perspective. The results show that IR quality is related to five dimensions of Hofstede—power distance, individualism, masculinity, and indulgence negatively and uncertainty avoidance positively. This study contributes to the relevant literature by analysing an additional factor that influences the quality of corporate reports, namely, national culture. This is the first study that investigates national culture as a determinant of integrated‐reporting quality.