Research On The Risk Evaluationof SMES Accounting Information

The emergence of computer has greatly promoted the development of social productive forces, the application and the popularization of electronic computers produce great leap of the enterprise information management level, The accounting information system is an important part of enterprise information system. Along with the continuous development of market economy, more and more enterprises recognize that coping with the fierce competition in the external market, not only the high requires high quality products and services,but aslo must have superb capture the dynamic changes of the market, About the external information, enterprise need to have a strong collection,integration, decisionmaking ability Therefore,the level of information directly affects the competitiveness of enterprises. Accounting information is an important part of modern enterprise management in the new era, is a new requirement for accounting personnel, it also imperative of the trend. Through the establishment of accounting information system, enterprises can solve many traditional problems: such as heavy workload, error-prone, control management range narrow, etc.; it can also enhance the supervision and execution of accounting work, improving the work efficiency and quality. So enterprises should actively and rapidly improve and enhance accounting information to effectively promote enterprise comprehensive management level of progress. At present, more than40 million households are small and medium-sized enterprise in China which contributed 60% GDP, 50% of the tax and solve 80% of urban employment, It can be said that small and medium-sized enterprises play a huge role in the domestic economy, In contrast to this is the most small and medium-sized enterprise accounting informatization level is low and imperfect,which is becoming an important factor restricting the development, Therefore, to improvethe information level of small and medium-sized enterprises accounting and reasonably avoid the risk generated in the process has become an urgent problem.In this paper, the small and medium-sized enterprise accounting informatization is the research object, to evaluate the risk for enterprises that may arise in the process of realization of accounting information. First of all, through analying and comprehending the status quo of the accounting informatization development of SMES, Summarize the encountered problems in the process of its development.To analyze the risk factors of the development of accounting informatization of small and medium-sized enterprises in China. Secondly,constructing the path choice risk evaluation index system for SMES accounting information, refining the accounting information risk indicators into three levels,basing on the fuzzy comprehensive evaluation method to establish a risk model with multiple levels; Finally,We make an empirical analysis on risk evaluation of small and medium-sized enterprises accounting information, come to the evaluation results. It provides methods for SMES to carry out the construction of accounting information, and comprehensive evaluation of the risk and the results analysis, it will help SMES to carry out accounting information in time to prevent and control risks, this can help SMES to find out the risk of the system in time, And then improve the level of accounting information of them.