Study On The Influence Factors Of The Level Of Listing Corporation Accounting Information

Research on enterprise accounting information has been more common in somedeveloped countries, introducing the concept of "accounting information" of our time islate, but with the development of society and economy, our country more and relevantwork of accounting information more attention--accounting information as the advancedstage of accounting computerization, is now an important part in the nationalinformatization strategy. In2009the state promulgated the guidelines clear enterpriseimplementation of accounting information, clearly put forward the construction ofaccounting information for promotion in all areas of society. In2010, the relevantdepartments of the state issued specific requirements for a construction of accountinginformation--XBRL standard, put forward clearly after the domestic listing Corporation,to the application of the technology standard issue and financial and internal enterprisecontrol report, not only to provide relevant information for the enterprise management,the accounting firm department, also to provide information to share for the governmentand other social sectors and stakeholders--has the sense of milepost type which in theChinese accounting informationization. China will be in a developing state for a longtime, huge population, in the development process of China’s energy supply will be a bigproblem, energy companies, such as oil, electricity and other enterprises, has receivednational attention. Energy companies for the development of our country, influence onpeople’s daily life will be great. The above statement, the research on accountinginformation this paper, and the selection of this particular industry energy enterprises isof great significance.This paper uses the method of theoretical analysis combined with empirical study:the first part is the introduction, firstly analyzes the realistic background of this researchproject and the influence on scholars future academic research and enterprise accountinginformatization development and significance. The key part is related with the enterpriseaccounting informatization achievements list, finishing at home and abroad scholars havestudied the (Theory), and the analysis and summary of existing research, and then isgiven in this paper to study the problem. Finally this article points out the research methods and main contents of each chapter, and put forward the innovation of this paper.The second part is the theory basis of accounting information. First introduces thedefinition of accounting information, and then introduced the characteristics ofaccounting information. The focus of this section is to measure the level of enterpriseinformatization accounting basic theory analysis and energy industry listing Corporationaccounting informatization theory, which includes stakeholder theory, asymmetricinformation theory, the theory of core competence. The third part is the analysis of thepresent situation of the informatization level of China’s energy business accounting.Macro gives the overall construction of accounting information in China, then accountinginformatization level of energy enterprises series analysis. The fourth part is the researchdesign. To determine the factors influencing the study in this chapter, and put forward thehypothesis, then gives222two cities in the Shanghai and Shenzhen A shares listedenergy companies, data sources, the specific definition of each study variable, regressionmodel is given in this paper will be used. The argument for enterprise scale, enterprisedebt rate, growth ability of enterprise, enterprise’s profit ability, independent auditorganization and the nature of the enterprise ownership concentration. The controlvariables for the type of energy and the nature of the enterprise. The main hypotheses:Hypothesis1: bigger companies, accounting information construction enterprises moreperfect, the higher the level of accounting information. Hypothesis2: the degree of debtis large, functions of accounting information system of enterprise is more perfect, thehigher the level of accounting information. Hypothesis3: the growth ability of theenterprise accounting informatization construction enterprises better, more timely, thehigher the level of accounting information. Hypothesis4: the enterprise strongerprofitability, accounting information construction enterprise accounting information moretimely, the higher the level of. Hypothesis5: the independent audit institutions morefamous, the informatization level of enterprise accounting higher. Hypothesis6:ownership concentration is small, the enterprise accounting information level higher. Thefifth part is the analysis of the empirical results. The first is the study of the robustness ofthe Kendall test, descriptive analysis of relevant variables in the model, then thecorrelation analysis, the regression analysis, the results of concrete, in order to verify themodel hypotheses mentioned above and the establishment of. Empirical evidence for the hypothesis proposed in this paper2, hypothesis3, supposing4and6have been affirmed,other assumption does not hold. The sixth part is the conclusion and suggestions. In frontof the informatization level of energy accounting impact on an empirical study of factorscombined with the full text of this paper is the conclusion and puts forward somesuggestions, and points out the weakness of the study. The recommendations are asfollows: first, the government should pay attention to the energy enterprise accountinginformation. Second, a large group of energy enterprises should pay attention to theconstruction of accounting information system. Third, pay attention to the advancedmanagement talents, financial management and accounting information together. Fourth,energy enterprise accounting information must transform from traditional type to modernmanagement.