摘要
从管理人员角度出发,对管理人员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排序和分组研究,以便企业能取得管理人员对企业的理解和支持,便于人们了解管理人员利益要求的实现程度,评价企业对管理人员利益保护和增进方面所做的种种努力,加强企业对管理人员所关注的非财务指标的披露。
From the angle of managers, a study is made on the sequencing and grouping of the disclosure degree of non - financial indicators concerned about by the management staffs which reflect their interests requirement and realization ways. The purpose is to help enterprises to gain understanding and support from the managers, to help people understand the realization degree of the interests requirement of managers, evaluate the efforts enterprises have made to protect and increase managers＇ benefit, and strengthen the disclosure of non - financial indicators of enterprises to managers.
出处
《云南财经大学学报》
CSSCI
北大核心
2010年第2期94-100,共7页
Journal of Yunnan University of Finance and Economics
基金
国家自然科学基金项目(70672013)
关键词
管理人员
非财务指标
披露程度
Managers
Non - Financial Indicators
Disclosure Degree
