The Empirical Study On The Influence Factors Of Accounting Information Of Listed Non-ferrous Metals Companies

Accounting information is to represent the general trend,and it is an imperative task for the long-term development of enterprises on the road.Accounting information integrates the information technology into the accounting,which make the accounting information real-time processing,high degree of automation,and improve the work efficiency and management level.With the growing trend of accounting information industry,in various industries and enterprises pay more and more attention to the development of accounting information,and as the basic industry of the national economy of non-ferrous metal industry did not seize the initiative in the wave.Compared with other industries,the accounting information level of non-ferrous metal industry is still in the dust.In order to understand the level of accounting information and its influence factors of non-ferrous metal industry,the author consulted domestic and foreign related books and literatures,established a system of the accounting information evaluation index,and put forward subentry score evaluation method.By using the evaluation indicators and evaluation methods to calculate the value of the level of accounting information of non-ferrous metals listing corporation,analyze the overall level of accounting information of the industry.Moreover,taking this as an opportunity,starting from the enterprise itself,looking for the influence factors of the level of accounting information in the nonferrous metals industry.The article first determine the specific influence factors,selecting quantitative accounting indicators,exploring the 6 research hypotheses,through empirical research to demonstrate at last.This article aim to explore the influence factors of the level of accounting information from the non-ferrous metal industryand the time frame in 2010-2014.By using the regression analysis method,we explore the influence degree and direction of each specific factor,and then draw the conclusion of this paper.The results show: the whole level of accounting information of China's non-ferrous metals industry is not high;there is positive significant between profitability with its level of accounting information;there is positive significant between enterprise fixed assets ratio with its level of accounting information;there is positive significant between ownership concentration level of corporate information with its level of accounting information.Based on the results of empirical research,this paper give some suggest,which from the enterprise's outside and internal influence factors,to improve the level of accounting information ofChina's non-ferrous metals industry.