This is the very first study in our country to focus the information disclosure on nonfinancial and nonoperating information, that related to background and remuneration of board and executives.

• 本研究为我国首次关注企业非财务、营运资讯之揭露，所关心的资讯包括董监经理人之背景能力与薪资酬劳二类资讯。