Research On Credibility Measurement And Optimization Of Cloud Accounting Based On Complex Network Theory

With the advent of the Internet era,cloud computing technology is becoming more and more mature.Therefore,various fields are entering the age of cloud computing and the accounting field is no exception.Cloud accounting is essentially a new product of the combination of big data,cloud computing and traditional accounting computerization.Because of its low cost,high efficiency and strong adaptability,lots of enterprises,especially small and medium-sized enterprise,are paying close attention to the cloud accounting.In addition,it can provide comprehensive and customized accounting services in the Internet environment for enterprises,which breaking the original closed state of accounting information system on local area network.The generation of cloud accounting effectively alleviates the pressure of high cost of accounting system and helps the business development of enterprises.Cloud accounting,meanwhile,compared with the traditional accounting information system,has the characteristics of flexible module combination and changeable application environment,which increasing the risk of accounting information system.And the credibility of cloud accounting products is faced with many challenges.However,lots of research results generally focus on the dependability evaluation of the system development,but not pay more attention to the credibility of the accounting information system,especially the cloud accounting credibility measurement.Therefore,how to evaluate and measure the credibility of cloud accounting is a difficult problem in the development of the accounting information system,which is the significance of this paper.In view of the above realistic background,taking the cloud accounting as the research object,this paper structured a method system for measuring credibility of cloud accounting and comparing the mainstream cloud accounting products in our country.Firstly,on the basis of the development ofcloud accounting,this paper analyzed the information transmission structure of cloud accounting.Secondly,based on the complex network theory,the paper abstracted the cloud accounting into network graph,calculated its trusted index value and established a method system for measuring the credibility of cloud accounting.Thirdly,the paper used fuzzy comprehensive evaluation method to describe its credibility.Finally,the paper selected 12 mainstream cloud accounting products as samples.Combining with the cloud accounting credibility characteristics,the paper summarized the universal characteristics of cloud accounting credibility,and gave some advice on how to optimize the cloud accounting credibility for users and suppliers.The paper found that: based on the theory of complex network,cloud accounting credibility measure system can fully reflect the basic trusted attributes and the key trusted attributes of cloud accounting,and it can compare cloud accounting credibility level.Through a comprehensive study of cloud accounting credibility,the paper found that the stability and maturity of cloud accounting is good,but the integration is poor,and the number of cloud accounting module will affect its credibility.The construction of cloud accounting credibility measurement method system is an important link to promote the development of cloud accounting,and provides a new way of quantitative research for cloud accounting credibility.At the same time,accurate evaluating cloud accounting credibility can provide the basis for users to choose cloud accounting products and judge the credibility of them.It also can indicate direction of system development and upgrade for suppliers.With the constant improvement of cloud accounting credibility evaluation method,the cloud accounting will be able to provide more secure and convenient services for enterprises.And the cloud accounting will become the important power to promote the enterprise information system construction and modern management.