Research On The Maturity Evaluation Model Of Enterprise Accounting Information Risk Management Based On RMMM

With the continuous improvement of the development of enterprise accounting information,enterprises in the market continue to strengthen competitiveness.However,as the development of enterprise accounting information becomes more mature,it also faces various risks.Whether it is the risk arising from the planning of enterprise accounting informatization,the risk arising from the construction of enterprise accounting informatization or the risk arising from the operation and maintenance of enterprise accounting information,enterprises should correctly identify,evaluate,control and circumvent the accounting information of enterprises.Therefore,enterprises need to manage these accounting information risks.Under such circumstances,enterprise accounting information risk management arises at the historic moment.Enterprise accounting information risk management is the management of enterprise accounting information risk management,there are levels of management,enterprises with low-level accounting information risk management have low ability to deal with the risk,and these enterprises are less likely to reduce the possibility of loss;enterprises with high-level accounting information risk management have high capacity to deal with the risk,and these enterprises are likely to reduce the possibility of loss.Therefore,to assess the maturity of enterprise accounting information risk management can make enterprises aware of their own management level,and to strengthen the management weaknesses,which is more conducive to the development of enterprise accounting information.In this paper,the maturity model of risk management in enterprise accounting is constructed by introducing the maturity model of risk management,and the maturity of risk management of enterprise accounting information is divided into five levels.The model is constructed from the four dimensions of risk identification,risk assessment,risk response and risk monitoring respectively.Planing stage includes four second-level indicators and twenty four third-grade indicators.Construction phase includes four second-level indicators and twenty one third-grade indicators.Operation and maintenance phase includes four second-level indicators,eighteen third-grade indicators.Then BP neural network method is used to train the function by collecting relevant data to determine the evaluation function,and then evaluate the degree of accounting information risk management in all stages of the enterprise.Finally,we use the shaply value and D-S evidence theory in cooperative game to measure the impact of risk management in various stages of accounting informatization.After the construction of the evaluation model,this model is applied to F-enterprise to evaluate the maturity of risk management in each stage of F-enterprise accounting information and to analyze the impact of risk management in each stage of F-enterprise accounting information.Through the result of evaluation,this paper provides F-enterprise with development proposals,and then optimize the accounting information risk management of F-enterprise.In a word,it can help the enterprise to serve the business better,and let it more smoothly achieve its business objective.