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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 被引量:5

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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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。 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 indicators has obvious difference. An enterprise should disclose related information so as to meet the demand of the relative information concerned by the suppliers of this enterprise.
作者 刘利
出处 《重庆工商大学学报(西部论坛)》 2010年第1期95-100,共6页 Journal of Chongqing Technology and Business University:West Forum
基金 国家自然科学基金项目(70672013)
关键词 供应商 非财务指标 利益要求 利益实现方式 suppliers non-financial indicators interest requirement interest realization way
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