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Research On The Assessment Of Energy Listed Companies Accounting Informatization

Posted on:2018-07-15Degree:MasterType:Thesis
Country:ChinaCandidate:H ZhengFull Text:PDF
GTID:2359330515963129Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
“Informatization” was first brought forward by Tadao Umesao in 1960 s,and then spread to the West where the conception of the word came into common use from late 1970 s.To sum up,researches on informatization were conducted earlier and more common abroad but started later home.Accounting informatization,the combination of informatization technology and accounting,generates from the compliance of enterprise accounting to the informatization tide.With social progress and economic development,our country also pays more and more attention to the corresponding work to the accounting informatization.Energy is the reliable and indispensable material basis for human society and also is the most primary impetus for global development and economic growth.At present,China is the second largest energy consumer and producer in the world.Given the basic national conditions,a large population and still a developing country,energy is the significant issue which impact on our people's livelihood and economic development.The implementation of accounting informationization of enterprises is the inevitable stage of enterprise development,and is indispensable in the process of enterprise development.At present,the information development of accounting information of domestic energy enterprises is complicated,and information level of enterprise accounting is mixed.Therefore,it is necessary to evaluate the accounting information level of energy enterprises.BX energy as a domestic leader in the field of new energy power listed company,its accounting informatization evaluation system,although only for a single enterprise,but it can also be used as a domestic energy listed company to build a representative of the accounting informationization evaluation system,is an important research subject worth exploring.With an evaluation system for BX energy's accounting informatization as an object of the study,the article has discussed the current accounting informatization evaluation system for the BX energy and its deficiencies which present mainly as follows:(1)some measurement indexes need appropriate modification;(2)the index system need improvement as well.The article presents an optimized scheme for the deficiencies,and evaluates the accounting informatization level of the BX energy with the scheme and find out the deficiencies during its accounting informatization.It helps BX energy to understand their own accounting informatization construction situation,also for other domestic energy listed company in the future to build its own accounting information provides a reference to the role of the evaluation system.At last,from the perspectives of both the state and enterprises,the article proposes constructive suggestions and strategies that the state should emphasize the accounting informatization and improve the evaluation standard system for the accounting informatization;and enterprises should strengthen the accounting informatization by themselves and transform the accounting informatization from the conventional type to a modern managerial type;etc.
Keywords/Search Tags:Accounting informatization level, Listed energy companies, Evaluation index, Evaluation system
PDF Full Text Request
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