基于股东利益要求及其实现方式的非财务指标关注程度研究

从股东角度出发,对股东所关注的反映其利益要求和实现方式信息的非财务指标的关注程度进行了排序研究和分组研究。研究表明：股东对不同类的反映其利益要求和实现方式信息的非财务指标的关注程度存在显著的差异。详尽必要的信息披露更易取得股东对企业的理解和支持。因此,企业除应当进行法定性披露和习惯性披露外,还应当根据本企业股东特点和本企业股东对非财务指标关注的需要以及关注程度的差异对非财务指标信息进行科学、恰当的自愿性详细披露,以满足本企业股东关注相关信息的需要。

A Study on Concern Extent of the Non-financial Indicators Based on the Interest Requirement of Shareholders and the Approaches to Its Realization

This paper,from the perspective of shareholders,conducts both sequencing research and grouping research into concern extent of the non-financial indicators reflecting shareholders＇ interest requirement and the approaches to it.The researches conclude that： There are significant differences in shareholders＇ concern extent about the different types of non-financial indicators.The disclosure of detailed and necessary information tends to get the understanding and support by shareholders.Therefore,apart from the statutory and routine disclosure,enterprises should scientifically,moderately and voluntarily disclose the information of the non-financial indicators in detail according to their shareholders＇ characters,their shareholders＇ demand for the non-financial indicators,and the differences of concern extent in order to meet the need of the shareholders about the relevant information.