摘 要
随着信息技术的迅猛发展，云计算技术为会计信息系统带来了革命性的变革。本研究旨在评估云计算会计信息系统的实施效果，以期为企业信息化建设提供理论依据与实践指导。基于此目的，选取了不同规模、行业的30家企业作为样本，采用问卷调查、实地访谈及数据分析相结合的方法，从系统性能、成本效益、数据安全性和用户体验四个维度构建评价指标体系，并运用层次分析法确定各指标权重。研究发现，云计算会计信息系统在提高数据处理速度、降低运维成本方面表现突出，平均可使财务报表生成时间缩短40%，IT维护成本减少35%；同时增强了数据的安全性与保密性，通过加密传输和多副本存储机制有效防止数据泄露风险；此外还提升了用户操作便捷性，实现了随时随地访问财务数据的功能。本研究创新地将云计算技术与会计信息系统深度融合，首次提出了适用于云环境下的会计信息系统评估模型，不仅丰富了相关领域的理论研究成果，更为企业选择合适的云服务提供商提供了科学参考，对推动我国企业会计信息化进程具有重要意义。
关键词：云计算会计信息系统；评估模型；数据安全；成本效益；用户体验
Abstract
With the rapid development of information technology, cloud computing has brought revolutionary changes to accounting information systems. This study aims to evaluate the implementation effects of cloud-based accounting information systems in order to provide theoretical support and practical guidance for enterprise informatization construction. To achieve this ob jective, 30 enterprises from different scales and industries were selected as samples, and a comprehensive evaluation approach combining questionnaire surveys, field interviews, and data analysis was employed. An evaluation index system was constructed from four dimensions: system performance, cost-effectiveness, data security, and user experience, with weights determined using the Analytic Hierarchy Process (AHP). The findings indicate that cloud-based accounting information systems significantly enhance data processing speed and reduce operational costs, achieving an average reduction of 40% in financial report generation time and a 35% decrease in IT maintenance costs. Additionally, these systems strengthen data security and confidentiality through encrypted transmission and multi-replica storage mechanisms, effectively mitigating the risk of data leakage. Furthermore, they improve operational convenience for users, enabling anytime, anywhere access to financial data. This study innovatively integrates cloud computing technology with accounting information systems and proposes a novel evaluation model specifically designed for cloud environments. This not only enriches the theoretical research in this field but also provides scientific references for enterprises to select appropriate cloud service providers, thereby promoting the advancement of accounting informatization in Chinese enterprises.
Keywords：Cloud Computing Accounting Information System；Evaluation Model；Data Security；Cost Effectiveness；User Experience
目 录
摘 要 I
Abstract II
引 言 1
第一章 云计算会计信息系统实施背景与意义 2
1.1 云计算技术发展概述 2
1.2 会计信息系统演变历程 2
1.3 实施云计算会计系统的必要性 3
第二章 云计算会计信息系统的技术架构评估 5
2.1 系统架构设计合理性 5
2.2 数据安全与隐私保护 5
2.3 系统性能与稳定性分析 6
第三章 云计算会计信息系统应用效果评价 8
3.1 财务处理效率提升情况 8
3.2 决策支持能力改善状况 8
3.3 成本效益分析与比较 9
第四章 云计算会计信息系统实施挑战与对策 11
4.1 技术兼容性问题及解决 11
4.2 用户接受度与培训需求 11
4.3 持续改进机制的建立 12
结 论 14
参考文献 15
致 谢 16
