基于供应商利益要求及其实现方式的非财务指标披露满意度研究

The Study about Disclosure Satisfaction Extent of the Non-financial Indicators Based on the Requirements of Suppliers' Interests and Their Realization Ways

国内外很少有人从供应商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,本文从供应商角度出发,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披露的满意度进行了排序研究和分组研究。研究得出结论:供应商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供应商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。对不同类别供应商披露满意度存在显著差异的非财务指标,企业需要特别改善披露。

So far, no one has ever carried out the sequencing research and grouping research of the satisfaction extent of the non-financial indicator disclosure from the suppliers＇ angle. This article carried out the sequencing research and grouping research of the disclosure satisfaction extent of the non-financial indicators re- flecting the information of the suppliers＇ interest requirements and realization ways and concerned about by the suppliers from the suppliers＇ angle. The studies have concluded that： there are significant differences among the suppliers＇ 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 suppliers＇ satisfaction extent differences of the same types of non-financial indicators＇ disclo- sure. To the disclosure of the non-financial indicators of the low satisfaction extent, the enterprises should im- prove 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 suppliers＇ disclosure satisfaction extent.