云会计环境下基于ANP的AIS可信性评估  

AIS Trustworthiness Evaluation Based on ANP in Cloud Accounting Environment

作　　者：程平[1,2] 李宁[1,2] 

机构地区：[1]重庆理工大学会计学院,重庆400054 [2]重庆理工大学云会计研究所,重庆400054

出　　处：《计算机工程》2014年第11期273-277,共5页Computer Engineering

基　　金：国家自然科学青年基金资助项目(71201179);教育部人文社会科学青年基金资助项目(12YJC630025)

摘　　要：随着云会计的发展,其服务的可信性受到更多的关注。针对现有评估方法难以合理有效地对其进行评估的问题,提出云会计环境下基于网络层次分析法(ANP)的会计信息系统(AIS)可信性评估方法。在综合考虑用户行业类别、评估指标之间存在依赖和反馈关系、可信性需求演化等因素对可信性评估的影响后,建立包含服务、维护、声誉3个维度的可信评估指标体系,给出可信性评估模型,在此基础上通过基于ANP的可信性评估算法得出考虑指标之间相互影响的可信评估结果。仿真结果表明,该方法能够对总体水平相近的服务得到差异性评估结论,为用户选择AIS服务提供支撑。With the development of cloud accounting,the trustworthiness of its service draws more attention. Aiming at solving the problem that most existing trustworthiness evaluation methods are hard to be reasonable and effective enough to evaluate it, this paper proposes Accounting Information System （ AIS ） trustworthiness evaluation method based on Analytic Network Process（ ANP） in cloud accounting. Considering influence factors such as user’ s industry categories, dependence and feedback relationships between evaluation indexes and evolution of trustworthiness demand,it builds up trustworthiness evaluation index system which contains three dimensions：service, maintenance, reputation, establishes trustworthiness evaluation model, and based on this, through trustworthiness evaluation algorithm based on analytic network process obtained evaluation results considering the influence between indexes. Simulation experimental results show the effectiveness of this method,for it draws difference evaluation conclusion on similar service of global level, providing a strong support to users on selecting accounting information system service.

关 键 词：云会计 可信性评估 会计信息系统 网络层次分析法 评估指标体系 评估算法 

分 类 号：TP31[自动化与计算机技术—计算机软件与理论]