美国分部信息披露制度的发展与启示

在企业跨行业、跨国（地区）经营的情况下，信息使用者所面临的不确定性因素大大增加，在决策过程中必然要求更多的信息。信息使用者不但要关心企业作为一个整体的经营情况，也要关注企业各个分部的信息。本文介绍了美国分部信息披露制度的发展情况，考察了在促进美国分部信息披露制度发展方面不同机构发挥的重要作用，为进一步完善我国上市公司分部信息披露制度提供了借鉴。

Evolution of Segment Information Disclosure in US

Under the circumstance of cross-industry and crossnational business, users of information are thrown into increasingly greater uncertainty, which indicates that more information is demanded for decision making. They are not only interested in the general information of a corporation, but also various segments of the entity. This paper introduces the evolution of segment information disclosure in the US and reviews the roles played by various institutions in the evolution process, which serves as a good reference for Chinese enterprises.