The Empirical Study On The Influence Factors Of Accounting Information Of Listed Coal Enterprise

With the development of economic globalization and continuous improvement of science and technology,the competition among enterprises has become increasingly fierce.In order to improve the competitiveness of enterprises,people gradually begin to pay attention to the research and application of information technology.The research on accounting informationization in western developed countries has been very common,but the research on this area is relatively backward in our country.Under the trend of the development of accounting informatization,all professions have begun to attach importance to the construction and improvement of informationization,and the state is also devoted to improving the accounting informatization of enterprises.In 2009,the Ministry of Finance promulgated the "Guiding Opinion on Promoting Accounting Informationization in China in an all-round way",and clearly proposed to construct,implement and popularize accounting information in all fields.In 2010,relevant departments proposed that listed companies should use XBRL technical standards to prepare financial reports,internal control reports and other accounting reports.In 2013,the Ministry of Finance issued the "Code for the Work of Enterprise Accounting Informationization," which is devoted to standardizing the accounting work and improving service quality.As one of China's pillar industries,the coal industry plays an important role to economy,environment,and employment of China.With the continuous improvement of the level of production technology and information technology,the original mode of production and operation of the coal industry is no longer applicable.Therefore,the state continues to improve the coal industry and people are increasingly concerned about the development of coal companies.The innovation of the paper is that the research perspective is relatively novel,through in-depth analysis of coal industry,and collecting data for empirical analysis.First of all,the paper analyzes the characteristics of the coal industry,and according to the characteristics to build accounting information level evaluation index system of coal industry.Secondly,by analyzing the status of accounting informationization in the coal industry,choosing the proportion of independent directors,total assets,asset-liability ratio,return on equity,the ratio of fixed assets and the shareholding ratio of the top three shareholders as explanatory variables,choosing the score of accounting information level at coal industry as explained variable,and then the article conducted an empiricalanalysis to accounting information level of the coal industry listed companies.The study found that the total assets,asset-liability ratio,return on equity,and the ratio of fixed assets of coal enterprises are positively correlated with the level of accounting information,the proportion of independent directors and the shareholding ratio of the top three shareholders has negative correlation with the accounting informatization level.Finally,according to the conclusion of the paper,suggestions are put forward to improve the accounting information level of coal enterprises from government agencies,coal enterprises and accounting staff three aspects.