基于AHP的云会计AIS可信性模糊综合评价
发布时间：2018-10-24 15:52
【摘要】：在云会计环境下,会计信息系统可信性成为用户选择AIS的关键因素。提出了一种基于AHP和模糊综合评价相结合的AIS可信性评价方法,建立了AIS可信评价指标体系和判断矩阵,求解出各评价指标的权重;然后在建立评语集合的基础上,确定评价指标对评价集合的模糊隶属矩阵;最后通过各评价指标的权重、模糊隶属矩阵来对AIS可信性作出综合评价。通过算例分析说明了方法的合理性和有效性。
[Abstract]:In cloud accounting environment, the credibility of accounting information system becomes the key factor for users to choose AIS. In this paper, a AIS credibility evaluation method based on AHP and fuzzy comprehensive evaluation is proposed, and the index system and judgement matrix of AIS credible evaluation are established, and the weights of each evaluation index are calculated. The fuzzy membership matrix of the evaluation index to the evaluation set is determined, and the comprehensive evaluation of the AIS credibility is made through the weight of each evaluation index and the fuzzy membership matrix. The rationality and validity of the method are illustrated by an example.
【作者单位】： 重庆理工大学会计学院;重庆理工大学云会计研究所;
【基金】：国家自然科学基金青年项目(批准号:71201179) 教育部人文社会科学基金青年项目(批准号:12YJC630025)
【分类号】：F232
[Abstract]:In cloud accounting environment, the credibility of accounting information system becomes the key factor for users to choose AIS. In this paper, a AIS credibility evaluation method based on AHP and fuzzy comprehensive evaluation is proposed, and the index system and judgement matrix of AIS credible evaluation are established, and the weights of each evaluation index are calculated. The fuzzy membership matrix of the evaluation index to the evaluation set is determined, and the comprehensive evaluation of the AIS credibility is made through the weight of each evaluation index and the fuzzy membership matrix. The rationality and validity of the method are illustrated by an example.
【作者单位】： 重庆理工大学会计学院;重庆理工大学云会计研究所;
【基金】：国家自然科学基金青年项目(批准号:71201179) 教育部人文社会科学基金青年项目(批准号:12YJC630025)
【分类号】：F232
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