Research On The Construction And Application Of Cloud Anccounting Risk Evaluation System

In the past few years of the third industrial revolution,the development of computer technology is changing with each passing day,thus entering the era of big data.Cloud computing technology can extract useful key information from huge data in a very short time,which shows the power and importance of cloud computing technology.Cloud computing technology has been organically combined with many industries,combined with the medical treatment,forming the medical cloud;Combined with the education industry,the formation of education cloud;And the combination with accounting forms the accounting cloud,that is,cloud accounting.Cloud accounting can dig out useful financial and non-financial data for enterprises in big data.Due to the characteristics of the Internet,there are still many risks in the use of cloud accounting,which leads to enterprises' timidity when deciding whether to use cloud accounting,which is very bad for the development of accounting informatization in China.This paper adopts literature research method,case study method,questionnaire survey method and field investigation method.Taking Xiangxing Company as the research object,according to network accounting theory,information security theory and other theories,the risk of cloud accounting of the company is studied,the risk degree of the risk index is obtained,and corresponding preventive measures are given.The overall idea of this paper: First,from the theory of cloud accounting,introduced the background and significance of the research,focusing on the introduction of cloud accounting,and the cloud accounting and traditional accounting computerization were compared;Secondly,according to the risk control theory and the framework of enterprise risk management,a large number of cloud accounting risk indicators are obtained by means of literature review and expert inquiry,totaling 6categories and 45 items.After screening these risk indicators by issuing questionnaires to the public,26 risks of 6 categories were obtained,which constituted the cloud accounting risk indicator system.From the impact of time according to the level of risk and risk,using the analytic hierarchy process,put forward a risk assessment model for the cloud accounting application system,in order to we company as a case,assess the auspicious cloud accounting risks of the company,finally it is concluded that cheung hing company overall risk to lower risks,including individual for high and medium risks;Finally,in view of these existing risks,put forward the risk prevention measures.Three rounds of questionnaires were issued in this paper.They were:1.They were sent to the public to obtain and screen risk indicators.2.Send it to experts related to cloud accounting to calculate the weight of system indicators.3.Send the internal risk information to the internal financial staff of Xiangxing Company and relevant personnel.This topic can enrich the theoretical research and financial risk theory related to cloud accounting,and can help other enterprises who are using cloud accounting and in wait-and-see state to make better use of cloud accounting,create greater profits,accelerate the popularization of cloud accounting in China,and then promote the development of accounting information in China.