基于债权人利益要求及其实现方式的非财务指标关注程度实证研究

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的关注程度存在显著的差异;越是反映债权人排列在前的利益要求信息的非财务指标越受债权人关注。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关注程度排列顺序同其所看重的相应利益要求和实现方式排列的先后顺序相同;个体因素和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关注程度差异。不同性质、是否上市、不同规模、不同发展阶段、不同类型企业的债权人对反映其利益要求和实现方式信息的同一类的非财务指标的关注程度可能存在显著差异。企业对债权人相关信息的充分沟通更易取得债权人对企业的理解和合作。企业除应按相关法律法规的规定进行规定信息的披露外,还应当根据本企业债权人特点和本企业债权人对非财务指标关注的需要以及关注程度的差异对债权人所关注的非财务指标信息对债权人进行充分信息沟通,以满足本企业债权人关注相关信息的需要。

An Empirical Study on the Concern of Non-financial Indexes Based on the Requirements of Creditors' Interests and their Realization Ways

There are significant differences among creditors′ concern on the different types of non-financial indicators reflecting the information of their interest requirements and realization ways.The listed non-financial indicators on top sequence receive more attention than that on lower sequence.The sequence of the non-financial indicators concerned by creditors and reflecting the information of their interest requirements and realization ways is same as the sequence of creditors′ corresponding interest requirements and realization ways.The individual factors and the enterprise factors yield creditors′ differences about the concern extent of the same types of non-financial indicators.There probably exist significant differences among the concern extents of creditors in different development stages and different types of enterprises.Fully information communication between enterprise and creditors could make enterprise get more understanding from creditors.Except for carrying out the disclosure of the set information in accordance with the provisions of relevant laws and regulations,enterprise should also fully communicate with creditors about the information of the non-financial indicators in accordance with their creditors′ characteristics,creditors′ concern demands for the non-financial indicators,and the differences of concern extent in order to meet the needs of creditors′ concern on relevant information.