The role of information technology-based accounting internal control strategies in corporate risk prevention
05 lut 2025
O artykule
Data publikacji: 05 lut 2025
Otrzymano: 30 wrz 2024
Przyjęty: 05 sty 2025
DOI: https://doi.org/10.2478/amns-2025-0072
Słowa kluczowe
© 2025 Binjie Lyu, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Figure 1.
Figure 2.
Figure 3.
Figure 4.
Figure 5.
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% | |