The bone of contention focuses on the segment information disclosure cost.
争论的焦点集中在分部信息披露的成本上。
The goal is to increase segment information disclosure, improve the quality of segment information, and enable it to meet the need of information users.
分部信息披露管制的目标是增加分部信息披露、提高企业所披露分部信息的质量、满足信息使用者对分部信息的需求。
However, because of the externality and asymmetry of segment information, we cannot completely relay on the voluntary disclosure, but must regulate the segment information disclosure properly.
但是，由于分部信息披露的外部性、分布不对称性等，不能完全依赖自愿披露，必须对分部信息披露进行适度的管制。
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