摘要
风险预警是保障企业会计信息化分层数据安全的主要方式,以提升企业会计信息化分层数据的安全性为目的,提出企业会计信息化中的分层数据安全风险预警研究。构建由企业会计信息化云端层数据、管道层数据与客户端层数据构建的企业会计信息化分层数据安全风险预警指标体系。采集各项数据安全风险预警指标相关数据,通过贝叶斯网络正向传递与负向反馈过程输出预警指标的量化值。采用层次分析法计算指标量化值的权重,构建模糊综合评估模型,获取风险评估向量并对其实施加权平均处理,得到分层数据安全风险评估结果,输出相应的风险预警等级,完成分层数据安全风险预警在企业会计信息化中的应用。实证分析结果显示研究对象2021年中,三月、八月与九月的安全风险预警等级最高,达到三级,由此说明该方法可实现企业会计信息化分层数据安全风险预警。
Risk early warning is the main way to ensure the security of hierarchical data in enterprise accounting informatization.To improve the security of hierarchical data in enterprise accounting informatization,this paper puts forward the research on risk early warning of hierarchical data security in enterprise accounting informatization.An early warning index system of enterprise accounting informatization hierarchical data security risk was constructed,which was composed of enterprise accounting informatization cloud layer data,pipeline layer data and client layer data.Relevant data of various data security risk early warning indicators were collected,and the quantitative value of early warning indicators was outputed through Bayesian network positive transmission and negative feedback process.The analytic hierarchy process was used to calculate the weight of the quantitative value of the index,and a fuzzy comprehensive evaluation model was constructed.The risk evaluation vector was obtained and weighted average processing was carried out.The hierarchical data security risk assessment result was obtained,and the corresponding risk warning level was outputed,and thus the application of hierarchical data security risk warning in enterprise accounting informatization was completed.The empirical analysis results showed that in 202l,the research objects had the highest security risk warning level,reaching level 3 in March,August and September,which shows that this method can realize the hierarchical data security risk warning of enterprise accounting informationization.
作者
王云鹤
WANG Yun-he(School of Economics and Management,Lu'an Polytechnic College,Lu'an,Anhui 237009,China)
出处
《河北北方学院学报（自然科学版）》
2023年第7期29-35,共7页
Journal of Hebei North University:Natural Science Edition
基金
安徽省质量工程“会计课程思政教学团队”(2020kcszjxtd76)。
关键词
会计信息化
分层数据
风险预警
指标体系
层次分析法
accounting informatization
hierarchical data
risk warning
index system
analytic hierarchy process
