基于股东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 Non-financial Indicators Based on the Requirements of Shareholders' Interests and their Realization Ways

该文从股东角度出发,对股东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了排序研究和分组研究。研究得出结论:不同类的反映股东利益要求和实现方式信息的非财务指标对股东的重要程度存在显著的差异;股东利益要求和实现方式重要性的大小决定着反映股东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。个体因素和企业因素产生了股东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。

The author has conducted sequencing and grouping research on the non - financial indicators, which reflect the information on shareholders interests requirments and their realization ways. The research has come to the following conclusions ： different non - financial indicators have significant disparity for the shareholders when reflecting their interests requirments and realization ways; the importance extent of shareholders interests requirments decides on the position and sequence of non - financial indicators ; individual factors and enterprise factors lead to the difference upon the importance extent of non -financial indicators reflecting the interests requirments and realization ways of the same kind.