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企业对不同类的反映债权人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;个体因素产生了债权人同一类非财务指标披露程度认识差异。企业因素产生了债权人同一类非财务指标披露程度差异。对不同类别债权人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。
There are significant differences in the degree of disclosure between different types of non-financial indicators that reflect different kinds of requirements and ways of realizing the interests of creditors. Individual factors have led to the different understanding of the same type of non-financial indicators between creditors. Enterprise factors have led to the same type of non-financial indicators of disclosure of differences in the degree of disclosure. For non-financial indexes that have significant differences in the disclosure levels of different types of creditors, enterprises should especially need to enhance disclosure.