我国上市公司地理分部的重要性判断问题研究

Study on the Materiality of Geographic Segment in China's Listed Companies

由于企业跨行业、跨地区经营活动越来越普遍,对于如何确定地理分部问题就日益重要,特别是财政部于2006年2月15日发布了第35号《具体会计准则——分部报告》更是对地理分部披露提出了强制性要求。从实证分析的角度对多元化经营的上市公司的地理分部的研究结果表明,在地理分部信息披露中存在着披露深度和广度上的均衡并出现了广义的地理概念,10%的重要性水平对于改善分部信息披露质量的作用是有限的。

It is very important to recognize the geographic segment with the occurrence of the multinational operation of firms, especially the financial bureau of China issued the concrete accounting standard No. 35 segment report on Feb. 15, 2006, which required the segment information was provided compulsory. This paper does some research on 10 % way of usage to conclude it is of limited significance to modify disclosure quality of segment information and broad definition in recognizing geographic segment.