摘要
AIS可信性是企业评价和选择是否使用云会计的关键考虑因素。在阐述软件可信性内涵的基础上,从过程和结果可信的角度给出了AIS可信性的定义;结合会计及会计软件要遵从的相关法律规范,审计、税收和内部控制与风险管理等对AIS的可信性要求,以及用户对AIS可信性的期望,给出了云会计环境下AIS可信性应该具备的可信属性;基于AIS可信属性的重要性,构建了一个基于层次结构的AIS可信性模型;将AIS可信性划分为基本可信、关键可信和增强可信三个层次,不同层次的可信属性体现了AIS可信性的重要性及其用户对AIS的可信性期望程度。最后,以金蝶K/3总账系统和网上银行系统为例说明了模型的具体应用。
AIS trustworthiness is a key factor for enterprise to evaluate and decide whether to use cloud accounting or not. On the basis of software trustworthiness connotation, the definition of AIS trustworthiness is given from the perspective of process and result trustworthiness. Combining relevant laws and regulations that accounting and accounting software should comply with, trustworthy require- ments to AIS from auditing, tax, internal control and risk management and expectations to AIS trust- worthiness from its users, AIS trustworthiness attributes are given. Considering the importance of trustworthy attributes, an AIS trustworthiness model based on hierarchical structure was built. This model is divided into three levels including basic trustworthiness, key trustworthiness and enhanced trustworthiness. These trustworthy attributes in different levels reflect importance of AIS trustworthi- ness and the users＇ expectation level to AIS trustworthiness. Take general ledger system and onlinebanking system in kingdee K/3 as an example to state the application of the model.
出处
《重庆理工大学学报（社会科学）》
CAS
2014年第2期24-31,共8页
Journal of Chongqing University of Technology（Social Science）
基金
国家自然科学基金青年项目(71201179)
教育部人文社会科学基金青年项目(12YJC630025)
关键词
云会计
AIS
可信性
可信属性
层次结构模型
cloud accounting
accounting information hierarchical structure model the application of the model. system
trustworthiness
trustworthy attributes
作者简介
程平（1978-），男，重庆长寿人，博士后，副教授，硕士生导师，研究方向：云会计、会计信息质量、财务决策.
温艳好（1988-），女，河南洛阳人，硕士研究生，注册会计师，研究方向：云会计、财务决策。
