Research On The Evaluation Of Enterprise Accounting Informatization Implementation Ability Under The Guidance Of CMMI And FAHP

With the rapid and sustainable development of information technology,informatization,which is the founder of new productivity,has been expanded and enriched in theory and practice.Accounting informatization is one of them.Accounting informatization,which is expected to improve the efficiency of accountancy and provide high-quality accounting information for enterprises to make decisions,has received extensive attention from the theoretical and practical circles at the beginning of its infancy.After years of development,accounting informatization has become more and more in-depth and extensive in theoretical research,which not only lays a solid theoretical foundation for the later research,but also provides scientific guidance for the practice of accounting informatization.In practice,accounting informatization is relying on the rapid development of network technology to constantly achieve breakthroughs,and provides a variety of application models for different sizes,different business characteristics of enterprises.With the popularization of accounting informatization,The focus of enterprises' attention on accounting informatization has changed from "whether to adopt" to "how to adopt" and "how to make good use of it",which has caused scholars to discuss the problems and solutions in the current stage of accounting informatization in China.Most of these studies focus on the overall situation of the development of accounting informatization in China,the general problems and countermeasures put forward are of great significance to the improvement of the overall implementation effect of accounting informatization in China.However,if we want to enhance the ability and effect of accounting informatization in every enterprise,it is also important to evaluate the present situation of accounting informatization construction.The thesis focuses on this content.On the basis of discussing the relevant theories of CMMI model,this thesis introduces the method of stage expression into the research of enterprise accounting informatization implementation ability evaluation,and applies its hierarchical thought and process improvement idea,Change the evaluation from chaos to order.On this basis,under the guidance of the principles of comprehensiveness and brevity,and drawing lessons from authoritative research results and field investigation results,the evaluation index system of accounting informatization implementation capability is established,which includes 5 first class indexes,12 second class indexes and 43 third class indexes.The factors such as basic construction,application effect,human resources and other factors that represent the implementation ability of enterprise accounting informatization are all included in the evaluation index system.Then the Fuzzy-AHP(FAHP)method is applied to the determination of index weight at all levels and the evaluation process of hierarchical results,which makes the subjective and qualitative evaluation work become objective and quantitative.In order to ensure the feasibility of the evaluation scheme in this paper,taking the S enterprise as an example,the evaluation of the current implementation ability of accounting informatization is carried out.Furthermore,the paper puts forward a scheme which is beneficial to the continuous improvement of accounting informatization implementation ability on the basis of obtaining the evaluation results and carrying on the comprehensive analysis,which not only accords with the guiding ideology of CMMI,but also achieves the real purpose of the evaluation work.