摘要
国内外从未有人从债权人角度进行过非财务指标重要程度排序研究和分组研究,本文从债权人角度出发,对债权人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重要程度进行了排序研究和分组研究,研究得出结论:不同类的反映债权人利益要求和实现方式信息的非财务指标对债权人的重要程度存在显著差异;企业因素产生了债权人同一类反映其利益要求和实现方式,信息的非财务指标重要程度差异。
Neither at China and abroad, no one has ever carried out the sequencing research and grouping research of the non-financial indicators＇ importance extent from Creditors＇ angle. This article carried out the se- quencing research and grouping research of the importance extent of the non-financial indicators reflecting the information of the creditors＇ interest requirements and realization ways and concerned about by the creditors from the creditors＇ angle ,the studies have concluded that：there are significant differences among the importance ex- tent to the Greditors anout the different types of nen- financial indicators reflelting the information of their inter- est Revirements and realization ways.
出处
《昆明理工大学学报（社会科学版）》
2010年第1期60-64,共5页
Journal of Kunming University of Science and Technology(Social Sciences)
基金
国家自然科学基金课题"基于自由现金流量的我国上市公司业绩变化研究"(项目编号:70672013)
关键词
债权人
非财务指标
重要程度
实证研究
： the creditors
non-financial indicators
important extent
empirical study
