Enterprise Accounting Informationization Risk Evaluation Model Research

The rapid development of information technology has taken great changes for accounting environment and content. To establish an efficient and complete accounting information system and realize the intelligent, diversified, sharing accounting informatization is the general trend at the moment. But the effect of our accounting informatization is unsatisfactory on the whole.There are many problems in the process of accounting informatization,for example, the lack of awareness of the importance of accounting information makes the enterprises not to construct it correctly according to their own needs, the lack of accounting informatization talents leds to the lack of motive power for the present accounting informatization construction and its sustained development;? the unperfect management system and ineffective data guarantee led to disclosure and distortion of accounting information and so on.?If the enterprise neglects or ignores these risks, eventually they will cause huge loss.?So how to identify and control the enterprise accounting informatization risk is a pressing matter of the moment.This paper based on the enterprise accounting informatization as the starting point and the risk analysis and evaluation as the main line.?In reference on the basis of previous literature ,based on the enterprise risk management theory and IT audit standards as the foundation platform,? firstly build the enterprise accounting informatization risk index system, summarize and sorte the enterprise accounting informatization risk influence factors mainly from four aspects about support, personnel management, system construction and safety control.?Try to use a systemic, clear way to examine enterprise accounting informatization risk, strengthen the systematic study of the theory and the feasibility of practical application.On that basis, this paper sets up enterprise accounting informatization risk evaluation model by virtue of matrix evaluation method. The model uses enterprise accounting informatization risk index system and the level of risk control as two different dimensions of matrix construction to make up the enterprise accounting informatization risk model library and evaluate the risk through the analysis of relationship of the risk indicators and levels of their control. The risk model library is collections of the enterprise accounting informatization risk and countermeasures. So that enterprises can not only know what kind of their own accounting information risk is, but also can clearly know which factors causing this risk. Enterprises can prevent and control the risk of accounting informatization effectively. In addition, discuss the application of accounting informatization risk model and put forward the way to prevent the enterprises accounting informatization risk combined with model process from the whole point of view.Finally, based on the research of enterprise accounting informatization risk evaluation model and using the programming technology, this paper design and develop the enterprise accounting informatization risk evaluation system,? which? can?realize? to? make up the enterprise accounting informatization risk model library, evaluate the risk and provides reference for enterprises to identify and control risk...