Empirical Study Of The Factors Which Affect The Calculating Of Asset Depreciation Provision Of Listed Companies

With the development of economy, the establishment and development of capital market and the increasing requirement about accounting information quality of accounting information users, the asset depreciation of accounting policy comes into being and becomes more and more important in our country. To reflect the quality of enterprise asset truly, the ministry of finance in our country establishes a series of asset depreciation of accounting policies. But the asset depreciation of accounting criterion system in our country is unsound and incomplete, especially present system does not explain some technological problems about affirmance and measurement of the asset depreciation. As a result, there is large selectness in accounting practice. The article investigates the factors that affect the calculating of depreciation provision of listed companies through the standard research and the empirical research.First, the text analyses the asset depreciation provision from the theoretical perspective, discussing the meaning of the asset depreciation of accounting, theory basis and center, the economic motive factors of the asset depreciation system for empirical research preparation.Then, from the empirical perspective, the text researches the factors affecting the calculating of depreciation provision before December 31, 2005. And considering the profit and loss of the listed companies, the text researches the listed companies which profit. At the same time, the text doesn't research the companies which aren't the listed companies until December 31, 2004. Final conclusion is : to some extent, the calculating of depreciation provision of the listed companies is effected by asset debt ratio, current ratio, the years of the listed companies and company size. Company size is greater, asset depreciation ratio is lower; asset debt ratio is higher, asset depreciation ratio is lower; current ratio is higher, asset depreciation ratio is higher; the years of the listed companies affect asset depreciation ratio obviously.Finally, the paper sums up the paper's research and makes suggestion, for instance suggesting that the disclosure of accounting system is full and strengthening audit of asset depreciation provision.What's more, with the development of the stock market, and the new regulation of asset depreciation, it's necessary to do further research on this subject.