基于社区利益要求及其实现方式信息的非财务指标披露程度实证研究

Empirical Analysis of Disclosure Extent of Non-Financial Indicators Based on the Requirements of Communities' Interests and Realization Ways

文章从社区角度出发,对社区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披露程度进行了排序研究和分组研究。研究得出结论:企业对不同类别的反映社区利益要求和实现方式信息的非财务指标的披露程度存在显著差异;个体因素产生了社区的同一类非财务指标披露程度认识差异;企业因素产生了社区的同一类非财务指标披露程度差异。对不同类别社区披露程度存在显著差异的非财务指标,企业应当特别需要加强披露。

This article carried out the sequencing research and grouping research of the disclosure extent of the non-financial indicators reflecting the information of the communities＇ interest requirements and realization ways and concerned about by communities from the communities＇ angle. It concluded that： there are significant differences among the communities＇ disclosure extent about the different types of non-financial indicators reflecting the information of their interest requirements and realizated ways. The individual factors caused the communi- ties＇ cognition differences about the disclosure extent of the same types of non-financial indicators. The enterprise factors yield the communities＇ disclosure extent differences of the same types of non-financial indicators. The enterprises should especially need to strengthen the communication about the different types of the non-financial indicators which have significant differences among the communities＇ disclosure extent.