基于政府利益要求及其实现方式的非财务指标关注程度实证研究

An Empirical Study on Concern Extent of the Non-financial Indicators Based on the Requirements of Governments’Interests and Their 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进行了排序研究和分组研究。研究得出结论:政府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;越是反映政府排列在前的利益要求和实现方式信息的非财务指标越受政府关注。企业对政府相关信息的充分沟通更易取得政府对企业的理解和支持。企业除应按相关法律法规的规定进行规定信息的披露外,还应当根据本企业利益相关者政府对非财务指标关注的需要以及关注程度的差异对政府所关注的非财务指标信息对政府进行充分信息沟通,以满足政府关注相关信息的需要。

From the, perspective of Government, this article carries out researches on sequeneing and grouping the non-flnancial indicators reflecting the information of Governments＇ interest requirements and their realization ways concerned about by Government. The findings indicate that： There are significant differences among Governments＇ concern extent about the different types of non-financial indicators. The more priority some of Governments＇ interest requirements are given to, the more attention by government is paid to the non-financial indicators reflecting the information of Governments＇ interest requirements and their realization ways. It is more likely for the enterprises often fully communicating with Government to get the understanding and support by Government. Therefore, apart from the required disclosure of information according to relevant laws aml regulations, enterprises should fully communicate with Government about the information of the non-financial indicators according to Government＇s various demand and different concern extent so as to satisfy the information requirement by Government.