基于供应商的非财务指标重要程度实证研究

从供应商角度出发，对供应商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：不同类的反映供应商利益要求和实现方式信息的非财务指标对供应商的重要程度存在显著的差异；供应商利益要求和实现方式重要性的大小决定着反映供应商利益要求和实现方式信息的非财务指标的重要程度和排列顺序。个体因素和企业因素产生了供应商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。

Empirical Study on Importance Degree of Non financial Indicators Based on Suppliers

This article carried out the sequencing research and grouping research of the importance degree of the non-financial indicators reflecting the information of the suppliers＇ interest requirements and realization ways concerned about by the suppliers. The studies have concluded that： There are significant differences in the importance degree to the suppliers between the different types of non-financial indicators reflecting the information of their interest requirements and realization ways. The size of the importance of the suppliers＇ interest requirements and realization ways determines the importance degree and the order of the non-financial indicators reflecting the information of the suppliers＇ interest requirements and realization ways. The individual factors and the enterprise factors yield the suppliers＇ differences in the important degree of the same types of non-financial indicators reflecting the information of their interest requirements and realization ways.