Abstract

Compared with the previous accounting information system (hereinafter referred to as AIS), the dynamic and changing environment of accounting cloud service, cloud storage away from enterprise entities, service modules selected for purchase, and seamless dynamic configuration. With the emergence of new situations such as the reconstruction of accounting information processing process, the emergence of new features increases the information risk of enterprises. Therefore, taking reasonable and effective measures can enable enterprises to intuitively understand whether AIS is credible in the accounting cloud service environment. Referring to the existing research system in the field of reliability evaluation, this paper analyzes the current situation of accounting cloud service and its characteristics compared with the previous AIS and divides it into four parts: normative inspection, index calculation, and reliability calculation to illustrate the method system for measuring the reliability of accounting cloud service. This paper analyzes the reliability requirements and reliability attributes of accounting cloud services and constructs a reliability evaluation grade model combined with fuzzy comprehensive evaluation to guide the selection of users and the quality management of cloud accounting suppliers. Considering the complexity and dynamics of AIS reliability evaluation in accounting cloud service environment, the reliability of AIS is also affected by the complex call relationship between modules; combined with the complex network theory, a reliability analysis and evaluation method of accounting cloud service based on complex network are proposed.

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