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中文摘要：
非财务信息披露是财务信息披露不可缺少的重要补充。采用深圳证券交易所上市的474家公司的三年数据作为研究样本，检验非财务信息披露对中国上市公司财务业绩的“指示器”作用。研究发现，非财务信息披露水平与上市公司当年财务业绩、后续一年财务业绩甚至后续两年财务业绩存在着不同程度的正相关关系。这为上市公司更好地开展投资者关系管理，进行有价值的信息披露提供了一定的实证证据。
英文摘要：
Nonfinancial disclosure has become a necessary compensation of financial disclosure, Based on the former outcome, we employ 474 listed companies as a sample which all has gone public on Shenzhen Stock and Exchange, and examine whether nonfiancial disclosure can be an indicator of financial performance in China＇ s listed companies. We find that the quality of nonfinancial disclosure has significantly positive relation with current and the following two years＇ performance. The findings provide some suggestions on investor relations to Chinese listed companies.
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