基于政府利益要求及其实现方式的非财务指标重要程度实证研究

The Empirical Study on the Importance Extent of the Non-financial Indicators Based on the Requirements of the Governments' Interests and the Realization Ways

从政府角度出发,对政府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重要程度进行排序研究和分组研究,可以发现:不同类的反映政府利益要求和实现方式信息的非财务指标对政府的重要程度存在显著的差异;政府利益要求和实现方式重要性的大小决定着反映政府利益要求和实现方式信息的非财务指标的重要程度和排列顺序。反映政府利益要求和实现方式信息的非财务指标的重要程度排列顺序同政府所看重的相应利益要求和实现方式的排列先后顺序并不一致。企业因素产生了利益相关者政府间同一类反映其利益要求和实现方式信息的非财务指标重要程度差异。

Rare researcher has ever carried out the sequencing research and grouping research of the nonfinancial indicators＇importance extent from governments＇ angles both domestically and abroad. This article carried out the sequencing research and grouping research of the importance extent of the non-financial indicators reflecting the information of the governments＇interest requirements and realization ways and is concerned about by the governments from the governments＇angle. The studies have concluded that： There are significant differences among the importance extent to the governments about the different types of non-financial indicators reflecting the information of their interest requirements and realization ways. The size of the importance of the governments＇ interest requirements and realization ways determines the importance extent and the order of the non-financial indicators reflecting the information of the governments＇interest requirements and realization ways. The importance extent sequence of the non-financial indicators reflecting the information of the governments＇ interest requirements and realization ways are not the same with the sequence of the corresponding interest requirements and realization ways valued by the governments. The enterprise factors yield the governments＇ differences about the importance extent of the same types of non-financial indicators reflecting the information of their interest requirements and realization ways.