摘要
从社区角度出发,对社区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关注程度进行排序研究和分组研究,研究得出:社区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的关注程度存在显著差异;不同类别社区和不同规模社区对反映其利益要求和实现方式信息的同一类非财务指标的关注程度可能存在显著差异。企业应根据本企业利益相关者社区的特点和社区对非财务指标关注的需要以及关注程度的差异,对社区所关注的非财务指标信息与社区进行充分信息沟通,以满足本企业利益相关者社区关注相关信息的需要。
This article carried out the sequencing research and grouping research of the non-financial indicators reflecting the information of Community interest requirements and realization ways and concern extent from Community angle.The studies have concluded that：There are significant differences among community concern extent about the different types of non-financial indicators reflecting the information of their interest requirements and realization ways.There may exist significant differences among the concern extent of community of different types and different sizes about the same types of non-financial indicators reflecting the information of their interest requirements and realization ways. The enterprises should fully communicate with the community about the information of the non-financial indicators in accordance with the community characteristics and the Community concern demands the non-financial indicators,and the differences of concern extent in order to meet the needs that the community concern about the relevant information.
出处
《河北科技大学学报（社会科学版）》
2009年第4期9-15,20,共8页
Journal of Hebei University of Science and Technology:Social Sciences
基金
国家自然科学基金(70672013)
关键词
社区
非财务指标
关注程度
实证研究
community
non-financial indicators
concern extent
empirical study
