云会计环境下人、数据和系统对会计信息质量的影响

The Influence of People,Data and System on the Quality of Accounting Information in Cloud Accounting Environment

在云会计环境下,会计信息质量的优劣主要受到人、数据和系统等因素的影响。在阐述云会计环境内涵的基础上,构建了一个云会计环境下会计信息质量的影响关系模型,通过模型解释深入分析了会计人员、会计数据、会计信息系统等因素对会计信息质量的影响机理,期望为会计信息质量提供新的研究视角。

In cloud accounting environment, the quality of accounting information is mainly influenced by factors such as people,data and systems etc. Based on the connotation of cloud accounting,an influence relation model of the quality of accounting information in cloud accounting environment is built. The impact on the quality of accounting information mechanism by accounting people,the accounting data and accounting information systems is analyzed in detail through model explanation. This study is expected to provide a new research perspective for the study of accounting information quality.