The Influence Of Accounting Information Distortion On Enterprise Operating Ability Under The Background Of Information Technology

Operating ability is an important part of the core competitiveness of an enterprise.In order to stand out from the fierce market competition and gain the favor of all parties to strive for more development resources,enterprises need to make full use of accounting information and make scientific and reasonable analysis of it,so as to effectively improve their operating ability.Therefore,as a medium of transmitting information,the true and available accounting information is crucial to the operation and development of enterprises.Low quality accounting information will directly affect the judgment of the enterprise management,and may bring business losses to the enterprise.In reality,compared with accounting information,corporate management often attaches more importance to sales information,especially for managers with business backgrounds.Therefore,corporate management often ignores the significant role of accounting information in the process of business decision-making,resulting in one-sided judgment and wrong decisions.This will hinder the normal operation and development of enterprises,and lead to certain operational risks.Under the background of extensive application and continuous penetration of information technology,as an important digital resource of enterprises,the application depth of accounting information has been greatly expanded,and its value has been further amplified.Opportunities and challenges brought by emerging technologies further enhance the dependence of enterprises on true and accurate accounting information.To sum up,improving the quality of accounting information and motivating enterprises to focus on accounting information are of great significance to the business development of enterprises.This paper mainly explores the impact of accounting information distortion on enterprise operating ability by the way of literature review,inductive analysis and empirical analysis.At first,this paper expounds the problem from the theoretical level,systematically combs the literature in this field,and summarizes the relevant theories.Based on the above,the research hypothesis that accounting information distortion has negative correlation with enterprise operating ability is proposed.In the part of empirical research analysis,the research design,descriptive statistical analysis,correlation analysis and other studies are carried out.Then a regression model is established to explore the impact of accounting information distortion on enterprise operating ability.After drawing the basic conclusion,this paper further explores the influence of accounting information distortion on enterprise’s operating ability with different accounting firms,investor’s shareholding ratios and property right nature.Finally,the robustness of the conclusion is verified in a variety of ways.Through theoretical and empirical analysis,this paper draws the following conclusions.First,there is a negative correlation between accounting information distortion and enterprise operating ability.Second,the negative impact of accounting information distortion on enterprise operating ability is significant in the listed companies not audited by the Big Four accounting enterprises,but not significant in the listed companies audited by the Big Four accounting enterprises.Third,accounting information distortion has a stronger impact on enterprise operating ability in listed companies with a lower proportion of institutional investors.Fourth,accounting information distortion plays a more important role in enterprise operating ability in the non-state-owned listed companies compared with state-owned ones.Finally,the positive impact of information technology on accounting information is greater than the negative one.Based on the above analysis,this paper puts forward relevant suggestions from the aspects of policy makers,national regulatory authorities,enterprise managers and accounting practitioners for reference.