基于员工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 about Concern Extent of the Non-financial Indicators Based on the Requirements of Staff's Interests and Their Realization Ways

国内外从未有人从员工角度进行过非财务指标排序研究和分组研究,本文从员工角度出发,对员工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。研究得出结论:员工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;越是反映员工排列在前的利益要求信息的非财务指标越受员工关注。员工所关注的反映其利益要求信息的非财务指标的关注程度排列顺序同其所看重的相应利益要求的排列先后顺序相同;个体因素和企业因素产生了员工对同一类反映其利益要求和实现方式信息的非财务指标关注程度的差异。不同性别、不同年龄、不同工龄、不同性质、是否上市、不同规模、不同发展阶段企业的员工对反映其利益要求和实现方式信息的同一类的非财务指标的关注程度可能存在显著差异。企业对员工相关信息的充分沟通更易取得员工对企业的充分理解和支持。企业除应按相关法律法规的规定进行规定信息的披露外,还应当根据本企业员工特点和本企业员工对非财务指标关注的需要以及关注程度的差异对员工所关注的非财务指标信息对员工进行充分信息沟通,以满足本企业员工关注相关信息的需要。

At home and abroad, no one has ever carried out the sequencing research and grouping research of the non -financial indicators from staff＇s angle. This article carried out the sequencing research and grouping research of the non - financial indicators reflecting the information of the staff＇ s interest requirements and realization ways and concerned about by staff from staff＇ s angle. The studies have concluded that： There are significant differences among the staff＇ s concern extent about the different types of nonfinancial indicators reflecting the information of their interest requirements and realization ways. The former the non - financial indicators reflecting the information of staff＇ s interest requirements se- quences, the more they are paid attention by staff. The concern extent sequence of the non - financial in- dicators concerned by staff and reflecting the information of their interest requirements are the same with the sequence of the corresponding interest requirements valued by them. The individual factors and the enterprise factors yield the staff＇ s differences about the concern extent of the same types of non - financial indicators reflecting the information of their interest requirements and realization ways. There probable ex- ist significant differences among the concern extent of staff of different gender, different ages and of the enterprise of different nature, whether are listed or not, different sizes, different development stages about the same types of non - financial indicators reflecting the information of their interest requirements and re- alization ways. Related information fully supplied by enterprise for staff more easily attains the staff＇ s full understanding and full support to the enterprise. Except that the enterprises should carry out the disclo- sure of the set information in accordance with the provisions of relevant laws and regulations, they should also fully supply staff with the Information of the non - financial indicators in accordance with their staff＇ s characteristics and their staff＇ s concern demands for the non - financial indicators, and the differences of concern extent in order to meet the needs that the staff concern about the relevant information.