基于DEA的企业云会计资源共享平台风险预警研究  

Research on risk early warning of enterprise cloud accounting resource sharing platform based on DEA

作　　者：吴花平[1] 康侨麟 WU Huaping;KANG Qiaolin(R&D Center of Accounting,Chongqing University of Technology,Chongqing 400054,China)

机构地区：[1]重庆理工大学财会研究与开发中心,重庆400054

出　　处：《重庆理工大学学报（社会科学）》2021年第3期88-97,共10页Journal of Chongqing University of Technology（Social Science）

基　　金：国家社会科学基金项目“‘互联网+会计’下云会计资源共享风险管控及实现路径研究”(16CGL070)。

摘　　要：在“互联网+会计”的浪潮中,云会计通过资源共享为企业创造了更多潜在的商业价值,成为了企业提升竞争力的重要砝码。但对规模小、发展不稳定、抗冲击能力较差的中小企业来说,风险逐渐凸显。在对云会计资源共享平台的概念进行界定的基础上,识别出云会计资源共享平台中容易出现应用云服务决策、信息不对称、数据信息、人员变更、应急管理等风险。再运用数据包络分析法对不同行业的70家中小企业进行调查,得出了企业对云会计资源共享平台风险的重视程度会影响风险效率的结论。因此,企业应充分了解云供应商并选择适合的云服务;在应用期间应加强数据监控,强化内控机制;政府职能部门要维护中小企业的合法权益。Cloud accounting creates more potential business value for enterprises through resource sharing,and becomes an important weight for enterprises to enhance their competitiveness.But for smalland medium-sized enterprises with small scale,unstable development and poor impact resistance,the risks are gradually obvious.On the basis of defining the concept of cloud accounting resource sharing platform,it is identified that cloud accounting resource sharing platform has risks,such as,cloud service decision,information asymmetry,data information,personnel change,and emergency management.Then,the data envelopment analysis method is used to investigate 70 small and medium-sized enterprises in different industries,and it is found that the importance of enterprises attaches to the cloud accounting resource sharing platform would affect the risk efficiency.Therefore,enterprises should fully understand cloud providers and choose suitable cloud services;during application,data monitoring and internal control mechanism should be strengthened;government functional departments should safeguard the legitimate rights and interests of small and medium-sized enterprises.

关 键 词：云会计资源 共享平台 风险预警 DEA 

分 类 号：F23[经济管理—会计学]