基于员工利益要求及其实现方式的非财务指标披露满意度研究

The Study about Disclosure Satisfaction Extent of the Non-Financial Indicators Based on the Requirements of the Staff' Interests and Their Realization Ways

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披露的满意度进行了排序研究和分组研究。研究结论为: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披露的满意度存在显著差异;个体和企业因素产生了员工同一类非财务指标披露的满意度差异。对满意度低的非财务指标的披露,企业应当改善其披露。对不同类别员工披露满意度存在显著差异的非财务指标,企业应当特别需要改善披露。

This article carried out the sequencing research and grouping research of the Disclosure Satisfaction extent of the non-financial indicators reflecting the information of the staff＇ interest Requirements and realization Ways and concerned about by staff from the staff＇ Angle.The Studies have concluded that： There are significant differences among the staff＇ Satisfaction extent about the Disclosure of the different types of non-financial indicators reflecting the information of their interest Requirements and realization Ways.The individual factors and The Enterprise factors yield the staff＇ Satisfaction extent differences of the same types of non-financial indicators＇ Disclosure.To the Disclosure of the non-financial indicators of the low Satisfaction extent,the Enterprises should improve their disclosure.The Enterprises should especially need to improve the disclosure about the different types of the non-financial indicators which have significant differences among the staff＇ Disclosure Satisfaction extent.