基于政府利益要求及其实现方式的非财务指标披露程度实证研究

The Empirical Study about Disclosure extent of the non-financial indicators Based on the Requirements of Governments' interests and their realization Ways

国内外从未有人从政府角度进行过非财务指标披露程度排序研究和分组研究,本文从政府角度出发,对政府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:企业对不同类的反映政府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;企业因素产生了政府同一类非财务指标披露程度差异。对政府所关注的非财务指标信息,企业除应按相关法律法规的规定进行披露外,还应当根据本企业利益相关者政府的特点和本企业利益相关者政府对非财务指标关注的需要以及关注程度的差异对本企业利益相关者政府所关注的非财务指标信息对本企业利益相关者政府进行充分信息沟通,以满足本企业利益相关者政府关注相关信息的需要。对不同类别企业利益相关者政府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沟通。

At home and abroad,no one has ever carried out the sequencing research and grouping research of the Disclosure extent of the non-financial indicators from the Governments' Angle.This article carried out the sequencing research and grouping research of the Disclosure extent of the non-financial indicators reflecting the information of the Governments' interest Requirements and realization Ways and concerned about by Governments from the Governments' Angle.The Studies have concluded that: There are significant differences among the Governments' Disclosure extent about the different types of non-financial indicators reflecting the information of their interest Requirements and realization Ways.The Enterprise factors yield the Governments' Disclosure extent differences of the same types of non-financial indicators.To the enterprise's Information of non-financial indicators Concerned by the Governments,Except that the Enterprises should carry out the disclosure of the set information In accordance with the provisions of relevant laws and regulations,they should also fully communicate with their stockholder Governments about the Information of the non-financial indica- tors in accordance with their stakeholder Governments' characteristics and their stakeholder Governments' concern demands for the non- financial indicators,and the differences of concern extent in order to meet the needs that the Governments concern about the relevant information.The Enterprises should especially need to strengthen the disclosure about the different types of the non-financial indicators which have significant differences among the Governments' Disclosure extent.