中文摘要：

在中国非财务信息披露领域的研究是一个较新的研究课题。以2009年上市的1388家公司为研究样本，构建了中国上市公司非财务信息披露评价体系，对影响上市公司非财务信息披露水平的重要因素进行了实证检验。研究发现，公司规模、业绩、成长性、股权集中度、高管持股比例及董事长和总经理两职合一是显著影响中国上市公司非财务信息披露水平的重要因素。

英文摘要：

The research on nonfinancial disclosure is a relatively new field in China. This study takes the 1388 companies which were listed in 2009 as the research sample. Through constructing nonfinancial disclosure evaluation system of China listed companies, we have Jested the factors which could influence the level of nonfinancial disclosure. We find thatcompany size, performance, growth , ownership concentration, managerial ownership ratio, duality of chairman and general manager are important factors that significantly affect the level of non - financial information disclosure of listed companies.