| 员工利益要求的非财务指标披露程度研究 |
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| 引用本文： | 刘利.员工利益要求的非财务指标披露程度研究[J].南通师范学院学报,2010(1):116-121. |
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| 作者姓名： | 刘利 |
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| 作者单位： | [1]四川大学工商管理学院,四川成都610074 [2]湖南财经高等专科学校会计系,湖南长沙410205 |
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| 基金项目： | 国家自然科学基金课题（70672013） |
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| 摘 要： | 企业对不同类的反映员工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。个体因素产生了员工同一类非财务指标披露程度认识差异。企业因素产生了员工同一类非财务指标披露程度差异。对员工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，还应当根据本企业员工特点和本企业员工对非财务指标关注的需要以及关注程度的差异对员工所关注的非财务指标信息对员工进行充分信息披露，以满足本企业员工关注相关信息的需要。对不同类别员工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。
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| 关 键 词： | 员工 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 staff＇ interests |
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| LIU Li.The Empirical Study about Disclosure extent of the non-financial indicators Based on the Requirements of staff＇ interests[J].Journal of Nantong Teachers College(Social Science Edition),2010(1):116-121. |
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| Authors: | LIU Li |
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| Institution: | LIU Li (1.School of Business and Management, Sichuan University, Chengdu 610074, China; 2.Hu＇nan Finaneial College, Changsha 410205, China) |
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| Abstract: | To the enterprise＇s information of non-financial indicators concerned with the staff, 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 staff about the information of the non-financial indicators in accordance with their staff＇ characteristics and their staff＇s demands for the non-financial indicators, and the differences of concern extent in order to meet the needs that the staff concern about the relevant information. The Enterprises should especially strengthen the disclosure about the different types of the non-financial indicators which have significant differences among the staff＇s disclosure extent. |
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| Keywords: | staff non-financial indicators disclosure extent empirical study |
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