Research Of Accounting Information System Trustworthy Evaluation Based On The Requirements Evolution Of Cloud Accounting

In 2015,"Internet +" was first written into the government work report to encourage enterprises to seize the opportunity coming with Internet,to make good use of the advantages of network,and to promote wide application of "Internet +" vigorously.With the deep popularization and development of "Internet +" in the industry,enterprises realize that the Accounting Information System(hereinafter referred to as AIS),in the era of big data,as the core of the accounting information system construction,plays an important role in the survival and development of enterprise.Cloud Accounting is a new service mode coping with the opportunities and challenges brought with the big data era to the enterprise to carry out "Internet plus" development strategy in the field of information technology,under the mode of which cloud service providers offer users modular and user-customized AIS system.As the accounting information system gradually moves towards a complex,open,dynamic and changeable Internet environment from a closed LAN environment,different enterprise users have different needs for AIS;if these customized needs can not be met,it may lead to the loss of users.In order to meet the needs of different users,the AIS under cloud computing environment will experience the continuous updating of the version and the continuous change of functions,which all lead to the evolution of AIS.This evolution includes the evolution of functional modules and also the one of credit attributes.That how to evaluate the AIS credibility in demand is not only the focus of many small and medium enterprises that have the need to buy cloud accounting products,but also the problem that must be solved to promote the development of China’s financial software industry.In view of this,this paper takes AIS as the research object,and AIS credibility evaluation as the research object,according to the "accounting information standard" issued by Ministry of Finance,and the requirements of the quality of accounting information released by the "financial information technology accounting software data interface" published by the National Committee,combining the knowledge of software trustworthiness,considering the openness and dynamics of cloud accounting environment fully,solving the problem of AIS credibility evaluation under the evolution of requirements.It mainly includes three aspects.First of all,the needs of users for the accounting cloud services include both functional requirements and the need in credible aspects,both of which interact and promote each other,which determines the credibility of AIS.Under the environment of cloud accounting,there are a lot of AIS function modules,which are different from each other.In order to unify the functional requirements and credible requirements,and then to the overall analysis of the credibility of AIS under the environment of cloud accounting,this paper constructs the cloud accounting environment AIS credibility evaluation index system,through the extraction of AIS function module under the environment of cloud accounting,established the corresponding relationship between the function requirement of FR and credible index of TA and the evolutionary relationship between the functional requirements and the credible indexes is analyzed.Secondly,the function module is an element of AIS,trust attribute is dependent on the existence of functional modules,in order to have an objective analysis of the importance of functional modules,and on the basis of evaluation of AIS credibility,the complex network theory was introduced to determine the cloud accounting environment important function module of AIS.Based on the complex network evaluation index weights were selected and combined with the improved principal component analysis method to determine the selection of indicators,and then use the TOPSIS method(TOPSIS method)to sort the AIS function module importance of cloud accounting environment.At last,this paper evaluates the QFD function module of trust level in trusted attribute based on the combination of fuzzy theory to determine the index weight based on trusted AIS function module credibility calculation,AIS function module and based on the importance ranking has been determined by the calculation of the overall credibility of AIS.The correctness and effectiveness of the evaluation method is verified by case study.The AIS credibility evaluation prototype system is developed based on the PB language.AIS reliability evaluation under demand evolution is a very important link in promoting the development of cloud accounting in theory.Sound index system,scientific evaluation method and accurate evaluation conclusion can help users have a good control of the existing risks behind accounting cloud services,which can help the supplier of cloud accounting improve product quality and the grading pricing of corresponding products,help the financial software industry step forward through the developing trend of cloud computing and big data.