基于分销商利益要求及其实现方式的非财务指标披露满意度研究

从分销商角度出发,对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。研究结论为：不同企业、不同类别分销商的满意度是不同的。总的来说,对反映自己利益要求和实现方式信息的非财务指标的披露,不同企业、不同类别分销商的满意度不高。对满意度低的非财务指标的披露,企业应当改善其披露。对不同类别分销商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。

Studies on Disclosure Satisfaction Extent of the Non-financial Indicators Based on the Requirements of Distributors' Interests and Their Realization Ways

This paper carried out the sequencing research and grouping research of the disclosure satisfaction extent of the non-financial indicators reflecting the information of the distributors＇ interest requirements and realization ways and concerned about by distributors from the distributors＇ angle.The studies have concluded that：the satisfaction extent of the distributors of different companies and different types are different about the disclosure of reflecting the information of their own interest requirements and realization ways.Generally speaking,as to the disclosure of reflecting the information of their own interest requirements and realization ways,the satisfaction extent of the distributors of different companies and different types are not high.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 distributors＇ disclosure satisfaction extent.