The Accounting Information System Trustworthiness Evaluation In Cloud Accounting

With the "Internet +" concept has been continuously well known and used by all walks of life,enterprises are increasingly aware that with the advent of the era of Big Data,advanced data processing and information management model will bring unlimited business opportunities and tangible benefits.Cloud Accounting led to Cloud Computing which is Big Data solution applied to accounting informatization,is the "Internet +" strategy typical application of accounting informatization,which reduce the enterprise's cost of accounting information construction and maintenance,at the same time bring high-quality services,such as efficient and convenient financial business processes,real time optimization services resources updating in cloud,seamless docking enterprise's internal and external information systems,Big Data processing auxiliary decision analysis,etc.Compared with the traditional Accounting Information System,Cloud Accounting dynamic and changeable environment,detach from enterprise entity and choose stored in cloud,the purchased service modules seamless docking and dynamic deployment,and resulting accounting information process reengineering and other new situations and new features increased the information risk of the enterprise.Therefore,reasonable and effective measures should be taken which let enterprises have a brief knowledge of the trustworthiness of Accounting Information System in Cloud Accounting and its risk of informatization,is crucial in the promotion and development of Cloud Accounting.Referring to the existing research system of trustworthiness evaluation,analysis development and characteristics of cloud accounting compared with the traditional Accounting Information System,refine quality,use,reputation three-dimensional analysis trustworthiness evaluation,to build trustworthiness evaluation index system as the basis of trustworthiness evaluation.Analysis trustworthy requirements and trustworthy attributes,build trustworthiness rating model combining Capability Maturity Model Integration theory,to guide the user to select Cloud Accounting services,Cloud Accounting supplier quality control and reasonable pricing.Consider the complexity and dynamic of trustworthiness evaluation of Accounting Information System in Cloud Accounting,complex dependence and feedback relationship between trustworthy attributes,the Analytic Network Process theory is introduced to describe and quantify the effect of the complex relationship,propose trustworthiness evaluation method based on AnalyticNetwork Process theory;Consider between function modules and refine business units exist a large number of instructions and data transmission,the trustworthiness of the Accounting Information System is also affected by complicated call relationship between modules,introduce the complex network theory,propose Accounting Information System trustworthiness evaluation method based on Trustworthiness Affecting Network in Cloud Accounting,And then put forward the Accounting Information System trustworthiness evaluation implementation framework in Cloud Accounting,combined with evidence theory propose trustworthiness evaluation method selection mode,guide and standardize trustworthiness evaluation implementation.Using PowerBuilder programmed trustworthiness evaluation prototype system,it provides an effective way for Accounting Information System trustworthiness evaluation scientific,accurate and convenient application in Cloud Accounting's practice.Accounting Information System trustworthiness evaluation in Cloud Accounting is an important part of the application and development of Cloud Accounting,scientific and reasonable evaluation method,evaluation system,evaluation conclusion can help users accurately assess to information risk of willing to buy or already use the Cloud Accounting service,timely adjustment of Accounting Information System internal controls and other measures to prevent risks;help cloud accounting supplier quality control and reasonably priced of Cloud Accounting service,constantly improve the level of trustworthiness;help financial software industry,auditing,consulting and other third-party evaluation agencies,real time control trustworthiness level of Accounting Information System,provide sustainable and effective supervision.