股东财务指标关注程度研究

Study on the Degree of Concern about Financial Indicators of Shareholders

国内外从未有人从股东角度进行过财务指标关注程度排序研究和分组研究,本文从股东角度出发,对股东所关注的财务指标进行了关注程度排序研究和分组研究。研究得出如下结论:股东很关注企业盈利能力、发展能力、偿债能力、运营能力四类财务指标;股东对企业盈利能力指标、发展能力指标的关注程度高于对企业偿债能力指标、运营能力指标的关注;对财务指标,不同类别的股东关注程度是不一样的。对股东关注程度越高的财务指标,企业越应当详细披露;企业应当根据本企业不同类别股东对不同财务指标的关注程度差异进行披露,满足本企业股东关注企业财务指标的需要。

At home and abroad, there was no sequencing or grouping research about the degree of concern of financial indicators, which conducted from the perspective of shareholders. In that case, this article do some sequencing and grouping research about degree of concern of financial indicators from the perspec- tive of shareholders. The study shows that shareholders pay more attention about four kinds of financial indicators including profitability, development capacity, solvency capacity, operating capacity; the de- gree of attention about the indicators of profitability, development capability is higher than the indicators of solvency capacity, operating capacity ; the degree of concern of shareholders is not the same in different categories. This paper concluded that the enterprises shall disclose more details about the higher con- cerned indicators; should disclose financial indicators base on different degree of concern from different categories shareholders to meet the demands of shareholders which pay attention to the financial indicators of the enterprise.