Risk Analysis And Prevention And Control Of Cloud Accounting

In the year of 2015, "Internet +" was written into the government work report for the first time, encourage enterprises to seize the Internet, make good use of network,strive to promote "Internet +" widely, through creating a double creative atmosphere and increase the government’s public spending to fully support the development of enterprise entering the Internet in the spring. Driven by the wave, "Internet +accounting" means the combination of cloud computing and accounting,it will become the focus of most enterprises after reform, cloud accounting outsourcing enterprise accounting treatment depends on the platform or financial shared services center through the establishment of centralized accounting brings to the enterprise in the form of a lot of advantages, such as the traditional low cost high efficiency as well as the characteristic of the information sharing the advantages of high efficiency and high expansibility. Due to the particularity of relying on the Internet, however, when making decisions on what cloud services application, insufficient understanding of service level agreements, data, information, organization and personnel changes,system operation, laws and regulations and so on has many risks, resulting in many companies because of concerns that financial information in the process of storage,transmission and use leak or illegal use of damage to the enterprise, thus the cloud platform, go against our country accountant the informationization process, thus, risk is a problem to be solved.Based on scale economy theory, principal-agent theory, the internal control theory and the theoretical basis of the overall COSO enterprise risk management framework, in the process of enterprise application cloud accounting may face the key risk factors as the research object, from the enterprise encountered in the process of selection, use, storage and transfer of risk as a starting point, along the thinking of risk identification, risk assessment, risk response to analyze the risk problem and put forward the corresponding countermeasures. Thesis research mainly around the following aspects: one is from cloud accounting concept, and the cloud accounting concept defining, compare the similarities and differences between accounting and accounting computerization of cloud, analysis the advantage of the cloud accounting,and combining with enterprise situation points out that the cloud accounting development in the process of the connotation of risk, comprehensive analysis of the risk characteristics; The second is based on the theory of risk management and the enterprise comprehensive risk management framework, selection and application ofthe enterprise accounting cloud, which can identify the risks in the process of establishing covers the application of cloud services decision-making risk, the risk of insufficient understanding of service level agreements, data, information, organization and personnel change risk, system operation risk, law risk the six categories of risk project; Then the risk consequences and its relationship with project risk analysis and assumptions; Finally using the questionnaire survey, field interviews and SPSS statistical analysis methods of risk according to the severity and related degree to sort,classify, and according to the classification results for all kinds of risk and several consequences for correlation analysis; Third, according to the result of risk analysis,according to different risk categories, combined with ZTE and China Railway Construction Engineering Group’s finance Shared service center, and the application of kingdee financial cloud platform and the management pattern, risk prevention and control countermeasures, help enterprise application good cloud accounting platform,to create greater value, naturally, promoting the national enterprise informationization level.