The role of information technology-based accounting internal control strategies in corporate risk prevention
Feb 05, 2025
About this article
Published Online: Feb 05, 2025
Received: Sep 30, 2024
Accepted: Jan 05, 2025
DOI: https://doi.org/10.2478/amns-2025-0072
Keywords
© 2025 Binjie Lyu, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
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Regression analysis results of enterprise’s anti-risk ability
| Variable | Air risk capacity(dependent variable) | ||
|---|---|---|---|
| Model 1 | Model 2 | ||
| Control variable | Enterprise size | 0.012 | 0.035 |
| Solvency indicator | 0.175*** | 0.194*** | |
| Operational index | 0.244*** | 0.211*** | |
| Profitability indicator | 0.319*** | 0.325*** | |
| Independent variable | Management model | 0.376*** | |
| Approval | 0.243*** | ||
| Data repository | 0.324*** | ||
| Management system | 0.295*** | ||
| Risk prevention | 0.412*** | ||
| R2 | 0.197 | 0.241 | |
| F | 6.496 | 7.652 | |
The analysis results of a enterprise in terms of debt, business and profitability
| Project | 2021 | 2022 | 2023 | |
|---|---|---|---|---|
| Solvency indicator | Mobility ratio | 1.54 | 2.43 | 3.67 |
| Speed ratio | 0.77 | 1.25 | 2.13 | |
| Asset ratio | 0.567 | 0.693 | 0.725 | |
| Cash flow debt ratio | -1.46% | 2.44% | 3.97% | |
| Operational index | Receivable turnover | 5.13 | 7.41 | 9.54 |
| Inventory turnover | 3.17 | 6.44 | 13.24 | |
| Total asset turnover | 1.26 | 1.37 | 1.31 | |
| Profitability indicator | Operating margin | 2.94% | 3.79% | 5.24%% |
| Return on equity | 9.23% | 11.38% | 16.49% | |
| Total asset yield | 3.11% | 4.25% | 5.92 | |
| Cost margin | 2.36% | 3.54% | 5.31% | |