云会计环境下会计信息风险防范策略研究.PDFVIP

云会计环境下会计信息风险防范策略研究 25 1 周蕾 吴花平 ( 重庆理工大学 财会研究与开发中心， 400054) 【摘要】大数据时代下，云会计飞速发展，企业利用云技术在互联网上构建虚拟会计信息系 统，完成企业的会计核算、会计管理和会计决策服务已成为大势所趋。由于云计算的模式， 会计信息安全存在很大问题，云会计的进一步广泛运用受到制约，企业会计信息风险防范亟 待解决。本文从云会计的概念出发，探讨了云会计环境下企业信息化的发展和优势所在，对 云会计环境下企业面临的风险进行分析，从云技术本身、企业信息化管理、云会计服务供应 商和国家监管等各方面提出云会计环境下会计信息风险防范的对策。 【关键字】云会计；会计信息；风险防范策略 Study on Risk Prevention Strategy o Accounting Information under Cloud Accounting Environment Lei Zhou1 Hua-Ping Wu1 ( Accounting RD Center, Chongqing University o Technology, 400054) 【Abstract 】At the era o big data, cloud accounting has a rapid development, building a virtual accounting information system by the cloud technology in the Internet to complete the enterprise accounting system, accounting management and accounting decision service, which has become the trend o The Times. Because o the cloud computing model, there is a big problem in the accounting information security. Cloud accounting’s further uses are constrained, and risky preventions o enterprise accounting information need to be addressed. This paper is starting from the concept o cloud accounting and probing the development o cloud environments on accounting information and advantage o the cloud accounting environment .In addition, I analysis the risk enterprise faced. What ’s more, rom the cloud technology to the enterprise information management, cloud service providers and national accounting regulation and other authorities propose risk-prevention countermeasures o accounting information in the cloud environment. 【Keywords 】 c