基于云环境浙江民营企业在线会计应用风险与对策研究  

Risk and Countermeasure Research of the Online Accounting Service for Zhejiang's Private Enterprises Based on the Cloud Environment

作　　者：杨丽萍[1] 

机构地区：[1]嘉兴职业技术学院,浙江嘉兴314001

出　　处：《农业网络信息》2015年第10期19-25,共7页Agriculture Network Information

基　　金：浙江省教育厅科研项目资助课题"基于云环境浙江民营企业在线会计应用风险与对策研究"(编号:Y201431728)

摘　　要：浙江民营企业对在线会计云服务了解不充分造成选择风险,基于云环境在线会计使企业信息资产存在安全风险,突显企业内部控制风险等问题。本文首先提出浙江民营企业应明确在线会计云服务需求,防范选择风险;其次提出在线会计云环境评价指标和方法,方便浙江民营企业选择可信云环境,确保企业信息资产安全;最后加强浙江民营企业内部控制制度建设,有效防范企业实施会计信息化建设中存在的风险。The inadequate understanding about online accounting cloud service has caused selection risk for Zhejiang＇s private enterprises.Online accounting based on the cloud environment brought security risks to enterprises information assets,and highlighted enterprises＇ internal control risk problem.This paper put forward that Zhejiang＇s private enterprises should understand their demands of online accounting cloud service and prevent selection risks.Then it proposed the evaluation index and method of online accounting cloud environment,making private enterprises convement to choose trusted cloud environment and ensuring the security of enterprises＇ information assets.Finally,it required to strengthen the construction of enterprises＇ internal control system to effectively guard against risks existing in the implementation of accounting informatization.

关 键 词：云计算 风险 在线会计服务 民营企业 

分 类 号：TP393[自动化与计算机技术—计算机应用技术]