Research On Evaluation Model Of Accounting Data Management Capability Based On DCMM

With the development of big data,an organization owns and needs more and more data,which has brought huge economic benefits to enterprises and even the whole society.At the same time,accounting data is the most important part of data management,and the complexity of management is increasing day by day.With the increasing importance of accounting data management from all walks of life,how to use accounting data scientifically and reasonably,let the accounting data "say the correct words",becomes an important task.But at this stage,the relevant research on accounting data management in China is obviously insufficient,and the importance attached to the ability of accounting data management is far from enough,the awareness of accounting data management is relatively weak,and there is a lack of practical methods,unable to implement accounting data management.Therefore,the research and application of accounting data management capability is extremely urgent.Based on this,this paper will build a maturity model of accounting data management capability,to help enterprises and institutions to conduct scientific quantitative evaluation of their accounting data management capability,so as to find deficiencies and timely improvement.Based on the discussion of the related theories of accounting data management and the Representative Data Management Capability Maturity Model,the stage representation method is introduced into the research of accounting data management capability evaluation model.First of all,using the idea of ladder,referring to DCMM and combining accounting characteristics,and under the guidance of the principles of scientificity,systematicness,dynamics and relative independence,the evaluation index system of three-level accounting data management ability is established,at the same time,the maturity level and the key process area are divided,and the evaluation model of accounting data management capability is constructed.Secondly,in the process of transforming the qualitative index into the quantitative index,we use the analytic hierarchy process to determine the index weight,and then we canuse it in the organizational evaluation.Finally,the assessment model is introduced into the case enterprise,through the assessment of the accounting data management capability of the case enterprise,the assessment value of the accounting data management capability is calculated,and the measurement of the accounting data management capability is completed,to verify the feasibility of the model.This paper provides a reliable evaluation scheme for the ability of accounting data management,and the evaluation model of the ability of accounting data management has fully considered the current situation of the development of the ability of accounting data management in China,it also considers the principles of comprehensiveness,conciseness,purposiveness and measurability,which is more objective,accurate and scientific,and can support the research of accounting data management ability.In addition,for an enterprise,the model transforms the qualitative problem into a quantitative problem,and the research results can be successfully applied to the assessment of the accounting data management capability of a case enterprise,to enable enterprises to clear the current accounting data management capacity building has been achieved results and should strive for the goal,accounting data management capacity assessment is more practical.