The Research Of The Impact Of "Cloud Accounting" On Judicial Identification Of Accounting

Since2014January6,([2013]NO.20) Enterprise Accounting InformatizationWork Standard implemented, it reveals new trends and points out the new directionfor enterprise informatization—the Cloud Accounting online information systems.Cloud Accounting as a new process in the development of accounting informatization,it influences the management of modern enterprise from different aspects. Meanwhileit makes forensic accounting undergo enormous changes under its objective economicand social environment. Judicial identification of accounting industry will face a hugechallenge, but also need a comprehensive and fundamental change.The main purpose of the research is as follows: from the perspective of boththeoretical fundamentals and practical applications, preliminary research on theimpact of cloud accounting on judicial identification of accounting. To Broaden thejudicial identification of accounting research horizons and promote mechanismimprovement. It will contribute to the development of judicial identification ofaccounting to better meet the needs of emerging environment.The research methods of this paper can be concluded as follows: firstly,primarilytheoretical analysis followed by a comparative analysis; secondly, mainly this thesis includes standard analysis method; thirdly, all the way to the methodologies or ideas,reform idea, reorganized idea and integration idea, etc.Based on the above purposes and methods, the study can be divided into fourchapters and three sessions as follows:Chapter One: introduction.This chapter illustrates the study purpose, significantof research, the background of research, study framework and other overseas relatedtheoretical overviews and introduces the basic theory, the current development ofcloud accounting, and the accounting information under the cloud circumstances inthe whole study. According to static analysis of domestic and international outcomes,the study will further point out the direction and problems which cloud accountingeffect on forensic accountingChapter Two: basic theory. From the conception of judicial accountingdifferentiation and analysis, based on the definition of traditional judicialidentification of accounting to find out the basic features of the theory for judicialidentification of accounting under the environment of cloud accounting and putforward the content of foundation of judicial identification of accounting andtheoretical basics of its development.Chapter Three: practical application. This part mainly focuses on discussion ofthe impact of cloud accounting towards two aspects of judicial identification ofaccounting, and then puts forward the risk and prevention of judicial identification ofaccounting under the environment of cloud accounting and the reference pointing thatoperation procedure focused on. This part of study contributes to solve the realisticproblem of the judicial identification of accounting in practical application so as tokeep pace with the creation of informatization.Chapter Four: practical application. A pilot is about towards the conception,characteristic and approach of cloud accounting crime, and then based on thedescription of crime,the content is about further preventing crime from three aspects:to reinforce the systematical security construction, institutional improvement ofinternal operation and supervision and then draw into external forensic accountingservice of cloud accounting, followed by giving a brief analysis of the content of cloud accounting information risk and internal controlling creation. The purpose ofthis study is to provide theoretical supports and useful suggestions for prevention ofcloud accounting crime.