In rooms schedules you can specify parameters for Base Finish, Ceiling Finish, Wall Finish and Floor Finish; But this don't affect the model, only schedules and tags. Thats's not so BIM.
I would like to see, in the forthcoming versions of Revit, an Instance Parameter on Walls, Floors, Bases and Ceiling that control therir Finishes, a Parameter that can be controlled through the Rooms Schedules.
Walls should have a parameter of these on each exterior and interior faces, at least; but better if the wall faces splits on every room and take a finish "defined by room" or their default finish if the room do not have one. This would save a lot of time of spliting surfaces, and gift you a more real and quantifiable model.
It's OK to have, for example, different Types of walls, even if you only change the finish materials; the paint in one face or the wallpaper textura or the color of the carpet in a floor... at the end you can have a Quantity Takeoff to sumarize the materials in a precise way. But in Wall or Floor Schedules you will have separate types that are practically the same type; in tables that you only want to show structure materials or dimensions, you like to have to types of and element classify only for de paint color.