| 供应商对企业非财务指标关注程度实证分析——基于供应商利益要求及其实现方式 |
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| 引用本文： | 刘利,. 供应商对企业非财务指标关注程度实证分析——基于供应商利益要求及其实现方式[J]. 重庆商学院学报, 2010, 20(1): 95-100 |
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| 作者姓名： | 刘利 |
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| 作者单位： | [1]四川大学工商管理学院,成都610064 [2]湖南财经高等专科学校会计系,长沙410205 |
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| 基金项目： | 国家自然科学基金项目(70672013) |
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| 摘 要： | 供应商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，其排列顺序与其所看重的相应利益要求和实现方式的排序相同，其中企业风险、敏感性、稳定性指标最受其关注。不同性质、是否上市、不同规模、不同发展阶段、不同类型企业的供应商对同一类的非财务指标的关注程度可能存在显著差异。企业应披露有关信息，以满足本企业供应商关注相关信息的需要。
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| 关 键 词： | 供应商 非财务指标 利益要求 利益实现方式 |
The Empirical Study on Concern Extent of the Non-financial Indicators-Based on the Requirements of Suppliers' Interests and Their Realization Ways |
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| LIU Li. The Empirical Study on Concern Extent of the Non-financial Indicators-Based on the Requirements of Suppliers' Interests and Their Realization Ways[J]. Journal of Chongqing Institute of Commerce, 2010, 20(1): 95-100 |
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| Authors: | LIU Li |
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| Affiliation: | 1.Business Administration School;Sichuan University;Chengdu 610064;2.School of Accounting;Hunan Financial College;Changsha 410205;China |
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| Abstract: | The suppliers' concern extent on non-financial indicators from the information reflecting their request of interest and realization ways has obvious differences,their sequencing is the same as the sequencing of concerned interest request and realization ways,among which,enterprise risk,sensitivity and stabilized indicators are most concerned.The concern extent of the suppliers with different features,whether IPO,different scale,different developing stage and different type about identical non-financial indi... |
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| Keywords: | suppliers non-financial indicators interest requirement interest realization way |
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