基于主回归模型的云计算企业会计信息指向探析  

An Analysis on the Orientation of Accounting Information Enterprises in Cloud Computing Environment

作　　者：韩冰柔 钱力[1] 郭凤华[1] 

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《广西科技师范学院学报》2017年第3期112-115,共4页Journal of Guangxi Science & Technology Normal University

基　　金：安徽省哲学社会科学规划青年项目(AHSKQ2014D11)

摘　　要：在利用主回归模型、云计算成熟度模型的基础上,探讨了在云环境下会计信息对企业战略变化的指向性问题,进一步探究了在云计算环境下不同的会计信息将怎样对企业战略的变化做出指向.研究发现,对企业战略状况指向性最强的指标为研发支出,其次分别为企业财务杠杆以及云计算能力.此外,明确了云计算对会计信息的重要性,总结出目前云计算出现的主要问题在于服务方的专业水平有限以及应用方的认知不足.Based on the main regression model and the maturity model of cloud computing,using the formula method and the AHP method,this paper probed into the problems of the accounting information influence on the enterprise strategic change in the cloud environment and further studied the fact that different accounting information will change enterprise strategies.This study found that the most important indicators of corporate strategic conditions is R&D spending,followed by the financial leverage of enterprises,sales cost inputs and cloud computing capabilities.In addition,this paper explained the importance of cloud computing,summed up the current cloud computing problems:the lack of professional service level and application of cognition,and finally put forward suggestions on the major issues.

关 键 词：会计信息 云计算成熟度 会计战略 MATLAB 

分 类 号：F23[经济管理—会计学]