Research On Enterprise Application Cloud Accounting Risk Evaluation

The concept of "Internet + accounting" in the present era,which is the combination of cloud computing and accounting,will become an important platform for the related work of financial accounting in the future.With the construction of accounting information in China,the huge potential of cloud accounting shows great advantages over traditional accounting information.The new stage of the development of accounting information in China is bound to be cloud accounting.The advantages of cloud accounting,such as high efficiency,easy maintenance,on time updating,low cost,coordination system with external information system system and large data,can bring higher efficiency to enterprises and enhance the core competitiveness of enterprises.However,enterprises rely on cloud accounting and financial system to gain advantages,and at the same time,they are also undertaking huge risks.The current research on cloud accounting is mainly based on the theory,the definition of related concepts,the description of related technologies,and the risk of the use of cloud accounting software.The data and practice of the application of cloud accounting risk assessment are greatly restricted by the enterprises.If an enterprise can't identify and avoid the risks faced by the application cloud accounting,it will lead to the failure to achieve the purpose of using cloud accounting.Therefore,on the basis of theoretical research and practice,the application of the enterprise to the cloud accounting service platform is still in a state of view,which has brought serious adverse impact on the progress of the construction of accounting information in China,so the application of cloud accounting risk is an urgent problem to be solved.In this paper,based on the enterprise application of cloud accounting risk as the research object,first of all,on the basis of the basic theory of cloud accounting,we use the methods of literature research and investigation to identify the risks in the process of enterprise application cloud accounting,determine the five categories of risk items,and construct the enterprise application cloud accounting risk evaluation index system..Secondly,according to the established index system,combining the risk characteristics of cloud accounting and the method of comparative risk evaluation,the enterprise application of cloud accounting risk evaluation model,that is,fuzzy comprehensive evaluation model,is established.Then we use the actual data of the sample enterprise and apply the fuzzy comprehensive evaluation model to evaluate the risk of the sample enterprises and get the risk grade.Finally,the proposal of risk prevention and control is put forward.This paper has a certain reference value for other cloud accounting risk research for enterprise application cloud accounting risk assessment.