基于债权人利益要求及其实现方式的非财务指标披露满意度研究

国内外从未有人从债权人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披露的满意度进行了排序研究和分组研究。研究得出结论：债权人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；企业因素产生了债权人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。对不同类别债权人披露满意度存在显著差异的非财务指标，企业应当特别需要改善披露。

Study on Disclosure Satisfaction of non-financial indicators Based on the Requirements of Creditors' interests and their realization

At home and abroad, no one has ever carried out the sequencing research and grouping research of the Satisfaction extent of the non-financial indicator Disclosure from the Creditors＇ Angle. This article carried out the sequencing research and grouping research of the Disclosure Satisfaction extent of the non-financial indicators reflecting the information of the Creditors＇ interest Requirements and realization Ways and concerned about by Creditors from the Creditors＇ Angle. The Studies have concluded that： There are significant differences among the Creditors＇ Satisfaction extent about the Disclosure of the different types of non-financial indicators reflecting the information of their interest Requirements and realization Ways. The Enterprise factors yield the Creditors＇ Satisfaction extent differences of the same types of non-financial indicators＇ Disclosure. To the Disclosure of the non-financial indicators of the low Satisfaction extent, the Enterprises should improve 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 Creditors＇ Disclosure Satisfaction extent.