我國財務會計準則公報第41號「營運部門資訊之揭露」已於2011年度開始實施，希望藉以提高企業營運部門揭露的品質。故由過去財務會計準則公報第20號「部門別財務資訊之揭露」，以產業別作為判斷部門別財務資料，轉變由41號公報的管理者角度決定營運部門資訊，使財務報表使用者更瞭解企業內部營運部門之績效。本研究以瞭解41號公報實施前與實施後對營運部門資訊揭露之變化作為主要研究方向，同時透過實施前後之財務報表進行分析，瞭解41號公報之遵循情形。經研究分析後，企業在營運部門的分類仍選擇以「產品別」作為主要的分類方式，但仍有少數企業係以「非產品別」的方式揭露，擺脫以往20號公報以產業別作為判斷部門別財務資料之揭露方式，顯示41公報的實施仍有正面的意義。只是在實施後，原先預計可以提昇企業的財務透明度及減少財務報表資訊不對稱現象之理想尚未能達成。換言之，41公報雖然強制規範企業需揭露營運部門資訊，但各企業仍可以各種理由或取巧的方式，減少營運部門資訊揭露的透明度。建議主管機關可以透過法令之規範及報表揭露格式之制訂來改善此一現象，應可以提高營運部門資訊揭露之品質。

The Taiwan SFAS No.41 segment disclosure became effective in the fiscal year 2011 and is intended to increase the quality of the operational segment disclosure of businesses. The previous SFAS No. 20, "Segment Financial Reporting, "which classified financial information based on industry type, has been changed to use the manager's point of view to decide operation departmental information based on SFAS No. 41. Therefore, as a result those persons reviewing financial statements can better understand the performance of departments involved with internal operations. In this study, the main research is intended to lead to an understanding of the periods before and after implementation of SFAS NO.41 as well as to discuss the changes in the level of disclosure in operation departments, and through this analysis, to lead to an understanding of the current situation. The research results indicated that there are a few companies still choosing "non-industry type" as their main classification. Due to this fact, SFAS NO.41 shows movement in a positive direction. However, most companies still choose "industry type" as their main classification, which indicates that the peremptory norms of SFAS No. 41 requiring enterprises to disclose information about operational segments are being sabotaged by businesses using different tricky methods by which to reduce the transparency of their operational departments’ information disclosure. In order to improve this situation, the authorities are being recommended to make laws or to enforce the disclosure format in order to improve the quality of disclosures made by these departments.

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證券暨期貨市場發展基金會http://www.sfi.org.tw/
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