摘 要
随着云计算技术的快速发展及其在会计信息领域的广泛应用，基于云计算的会计信息系统已成为企业信息化建设的重要组成部分。然而，云环境下的数据安全与系统可靠性问题日益凸显，成为制约其进一步发展的关键因素。本研究旨在探讨云计算环境下会计信息系统的安全风险及可靠性保障机制，以期为相关理论研究和实践应用提供参考。研究采用文献分析、案例研究与实证分析相结合的方法，从技术架构、安全管理及风险控制等多维度展开深入探讨。结果表明，云计算环境下的会计信息系统面临数据泄露、隐私保护不足及服务中断等主要安全挑战，而通过构建多层次的安全防护体系、优化数据加密算法以及完善灾备机制，可有效提升系统的整体安全性与可靠性。本研究创新性地提出了一种基于区块链技术的数据完整性验证方法，显著增强了会计信息在云端存储与传输过程中的可信度。此外，研究还构建了适用于云计算环境的可靠性评估模型，为系统性能优化提供了量化依据。总体而言，本研究不仅丰富了云计算背景下会计信息系统安全与可靠性领域的理论框架，也为企业的实际部署与管理提供了具体指导方案。
关键词：云计算会计信息系统；数据安全；可靠性保障；区块链技术；风险控制
Abstract
With the rapid development of cloud computing technology and its extensive application in the field of accounting information, cloud-based accounting information systems have become a critical component of enterprise informatization construction. However, data security and system reliability issues in cloud environments have become increasingly prominent, posing key constraints on further development. This study aims to investigate the security risks and reliability assurance mechanisms of accounting information systems in cloud computing environments, providing references for relevant theoretical research and practical applications. By employing a combination of literature analysis, case studies, and empirical analysis, this research conducts an in-depth exploration from multiple dimensions, including technical architecture, security management, and risk control. The findings indicate that accounting information systems in cloud computing environments face major security challenges such as data leakage, insufficient privacy protection, and service interruptions. These challenges can be effectively addressed by establishing multi-layered security defense systems, optimizing data encryption algorithms, and improving disaster recovery mechanisms, thereby enhancing the overall security and reliability of the system. Innovatively, this study proposes a data integrity verification method based on blockchain technology, significantly strengthening the trustworthiness of accounting information during storage and transmission in the cloud. Additionally, a reliability evaluation model tailored for cloud computing environments is constructed, offering a quantitative basis for system performance optimization. Overall, this study not only enriches the theoretical fr amework of security and reliability in accounting information systems under cloud computing but also provides concrete guidance for enterprises in terms of deployment and management.
Keywords: Cloud Computing Accounting Information System；Data Security；Reliability Assurance；Blockchain Technology；Risk Control
目 录
摘 要 I
Abstract II
一、绪论 1
（一）云计算会计信息系统的研究背景与意义 1
（二）国内外研究现状分析 1
（三）研究方法与技术路线 1
二、云计算会计信息系统的安全挑战 2
（一）数据隐私保护问题 2
（二）网络攻击与防御机制 3
（三）安全标准与合规性要求 3
三、云计算会计信息系统的可靠性保障 4
四、提升云计算会计信息系统安全与可靠性的对策 5
（一）技术层面的安全优化措施 5
（二）管理层面的风险控制策略 6
（三）用户行为对系统安全的影响及改善 6
结 论 7
致 谢 8
参考文献 9
