Research On The Quality Of Accounting Information Given The Useful View Of Decision-making Under The Environment Of Cloud Accounting

Rapid economic development and rapid progress of the Internet have reshaped the world economic structure.With the advance of the information age,various kinds of information and data come to people in the form of explosion.How to screen information has become a top priority.Among them,cloud computing and big data information technology are widely used.In order to occupy a place in the economic era of information explosion,all industries must first learn to apply information technology rationally and screen available information efficiently and accurately.The essence of cloud computing is to integrate hardware,software and information services.It uses the popularity of the Internet and cross-regional to provide information to the demanders.Big data uploads enterprise economic information to the cloud,which ensures the security,confidentiality and permanence of information.The so-called cloud accounting,as its name implies,combines cloud computing with enterprise accounting information,so that finance is no longer limited to recording and measuring work,so that accounting can completely get rid of the traditional mode of work,and optimize the efficiency of financial departments.Since the development of accounting industry,accounting information has always been the standard to measure the value of enterprise information,and also the focus of industry attention.High-quality accounting information can reduce the conflicts of interests between departments.Reliable accounting information can help decision makers to make judgments and decisions that are most in line with the development of enterprises,and is more conducive to the information disclosure security of the entire accounting industry.This study combs the domestic and foreign references,expounds the basic definition of cloud accounting by literature reading and case analysis.Starting from information supply and demand theory,information asymmetry theory and economies of scale theory,it analyses the positive and negative impacts of four characteristics of accounting information quality requirements:relevance,reliability,comprehensibility and comparability from the perspective of decision usefulness.Combining with the phenomena of accounting information fraud,this paper chooses Jiuhao Group as a typical case,evaluates the accounting information quality of Jiuhao Group,points out the problems existing in the accounting information quality,and analyses the problems.This paper puts forward some internal and external measures to improve the quality and safety of accounting information,such as using cloud services to improve the ability of financial personnel,building a standardized cloud accounting environment,and using cloud accounting to improve the quality of accounting information,to ensure that information can be disclosed reliably and safely,to improve the competitiveness of enterprises,to promote the development of enterprises,and to speed up the pace of the construction of accounting information in enterprises.Enter the integration of accounting industry and information technology.