“大智移云”时代会计信息系统安全风险评估方法研究  

Research on Security Risk Assessment Method of Accounting Information System in the Era of“Big Data,Intellectualization,Mobile Internet and Cloud Computing”

作　　者：程苗[1] CHENG Miao(Academic Affairs Office, Anhui Sanlian University, Hefei 230601, China)

机构地区：[1]安徽三联学院教务处,合肥230601

出　　处：《长春大学学报》2021年第9期33-37,共5页Journal of Changchun University

基　　金：安徽省教育厅项目(SK2018A0672)。

摘　　要：为了提高会计信息系统的安全性,提出“大智移云”时代会计信息系统安全风险评估方法。首先,确定“大智移云”时代会计信息系统安全风险指标,并通过条件概率计算并保留概率值大于0.5的安全风险指标;其次,使用保留的安全风险指标以及比例标度评价集形成风险评估矩阵,计算指标权重值;最后,排除无法计算权重值的指标干扰,实现“大智移云”时代会计信息系统安全风险评估。结果表明,该方法可评估的指标数量最多,更适合会计系统安全风险的评估。In order to improve the security of accounting information system,this paper presents a security risk assessment method for accounting information systems in the era of“big data,intellectualization,mobile Internet and cloud computing”.Firstly,it determines the security risk indicators of the accounting information system in the era of“big data,intellectualization,mobile internet and cloud computing”,and retains the security risk indicators with a probability value bigger than 0.5 through conditional probability calculation.Secondly,it forms a risk assessment matrix by using the reserved security risk indicators and the proportional scale evaluation set,and calculates the indicator weights.Finally,it realizes the security risk assessment of the accounting information system by eliminating the interference of indicators that cannot calculate the weight value.The results show that the proposed method can evaluate the largest number of indicators,which is more suitable for the assessment of the security risk of the accounting system.

关 键 词：“大智移云”时代 会计信息系统 安全风险评估 安全风险指标 

分 类 号：F232[经济管理—会计学]