员工非财务指标披露满意度的研究.docVIP

员工非财务指标披露满意度的研究 　　 摘 要： 国内外从未有人从员工角度进行过非财务指标披露的满意度排序研究和分组研究，从员工角度出发进行研究，是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的排序研究和分组研究。研究得出结论：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。 　　 关键词： 员工； 非财务指标； 披露满意度； 研究 　　中图分类号： F246 文献标识码： A 文章编号： 1673-9973（2010）04-0009-04 　　 　　Based on the Requirements of the Staff’ Interests and Their Realization Ways 　　LIULi1，2 　　（1. Hunan Financial and Economic College， Changsha 410205, China； 2. Business and Management School, Sichuan University， Chengdu 610064， China） 　　 Abstract: At home and abroad, no one has ever carried out the sequencing research and grouping research of the satisfaction extent of the non-financial indicator disclosure from the staff’ angle. 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. 　　 Key words: staff； non-financial indicators; disclosure satisfaction extent; study 　　 　　 员工是企业人力资源的投入者，是企业最重要的利益相关者之一，他们是在企业边界之内的人员，他们的利益与企业息息相关[1]。他们非常关注反映自己利益要求及其实现方式信息的非财务指标