基于供应商利益要求及其实现方式的非财务指标披露程度实证研究

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

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披露程度进行了排序研究和分组研究。研究得出结论:企业对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的披露程度存在显著差异;个体因素产生了供应商同一类非财务指标披露程度认识差异。对供应商所关注的非财务指标信息,企业除应按相关法律法规的规定进行披露外,还应当根据本企业供应商特点和本企业供应商对非财务指标关注的需要以及关注程度的差异对供应商所关注的非财务指标信息对供应商进行充分信息披露,以满足本企业供应商关注相关信息的需要。对不同类别供应商披露程度存在显著差异的非财务指标,企业应当特别需要加强披露。

This article,from the suppliers＇ angle,carried out the sequencing research and grouping research of the disclosure extent of the non-financial indicators reflecting the information of the suppliers＇ interest requirements and realization ways and concerned about by the suppliers.The studies have concluded that： there are significant differences among the suppliers＇ disclosure extent about the different types of non-financial indicators reflecting the information of their interest requirements and realization ways;the individual factors yield the suppliers＇ cognition differences about the disclosure extent of the same types of non-financial indicators.The enterprise factors yield the suppliers＇ disclosure extent of differences types of non-financial indicators.To the enterprise＇s information of non-financial indicators concerned by the suppliers,except that the enterprises should carry out the disclosure of the set information in accordance with the provisions of relevant laws and regulations,they should also provide suppliers with the information of the non-financial indicators in terms of their suppliers＇ characteristics,demands and concern extent differences.The enterprises should especially strengthen the disclosure about the different types of the non-financial indicators which have significant differences among the suppliers＇ disclosure extent.