基于可信性影响关系网络的云会计下AIS可信性评估  

The Creditability Evaluation based on Creditability Influence Relation Network in Cloud Accounting

作　　者：程平[1] 李宁[1] 

机构地区：[1]重庆理工大学会计学院,重庆400054

出　　处：《商业研究》2015年第12期123-128,共6页Commercial Research

基　　金：国家自然科学基金青年项目;项目编号:71201179;教育部人文社会科学基金青年项目;项目编号:12YJC630025;重庆市教委科学技术研究项目;项目编号:KJ1400905;重庆市研究生科研创新项目;项目编号:CYS15215;重庆理工大学研究生创新基金项目;项目编号:YCX2014104

摘　　要：云会计下的AIS可信性水平是企业选择云会计时考虑的关键因素。在考虑云会计环境动态性与复杂性的基础上,本文以功能模块可信性为节点、功能模块间可信性影响关系为边,提取出AIS业务模块可信性影响关系网络,分析复杂网络原理模拟模块失效对AIS可信性的影响,并提出基于可信性影响关系网络的可信性评估方法,以期为云会计下AIS可信性评估提供理论支撑。The creditability level of Accounting Information System in cloud accounting is the key factor when enterprise is choosing cloud accounting. On the basis of considering the dynamic and complexity of cloud accounting environment, this paper extracted the credibility influence relation network of AIS service module, by taking function module credibility as the node and taking the credibility impact relationship among function modules as the side, and analyzed the effect of failure of module on AIS credibility with complex network theory, as well as proposed a credibility evaluation method based on the credibility influence relation network, to provide theoretical support for the AIS reliability assessment in cloud accounting.

关 键 词：云会计 可信性评价 AIS 复杂网络 结构洞 

分 类 号：F232[经济管理—会计学] N945.16[经济管理—国民经济]