Han Luo

China West Normal University

Abstract：

For technology enterprises, the financing capacity of the enterprise is a key factor for its growth and development. However, technology enterprises have characteristics such as large initial investment, high R&D investment, long return period, and high uncertainty of results. They need a large amount of cash flow to support their development. Management accounting information, as an important basis for internal decision-making of the enterprise, has a profound impact on the financing capacity of the enterprise. This paper focuses on iFlytek, through in-depth analysis of its management accounting information system, quality characteristics and application in financing decisions, to reveal the intrinsic connection between the quality of management accounting information and the financing capacity of the enterprise. The research finds that high-quality management accounting information can effectively reduce information asymmetry, enhance investor confidence, and assist in optimizing the financing structure, thereby significantly enhancing the enterprise's financing capacity, providing theoretical and practical references for technology enterprises and other enterprises in financing practices.

Key Words：

management accounting information quality; financing capacity; iFlytek; technology enterprises