会计师事务所信息化建设评价指标体系的构建及应用研究

Research on the Construction and Application of Evaluation Indicator System for Informationization Construction of Accounting Firms

摘要: 会计师事务所信息化建设是实现注册会计师行业高质量发展不可或缺的重要环节，如何设计一套科学合理的会计师事务所信息化建设评价指标体系成为亟待解决的关键问题。本文借鉴国家信息化测评中心颁布的《企业信息化基本指标构成方案》(以下简称《方案》)，结合会计师事务所的特点，运用模糊层次分析法从战略规划、基础设施、技术应用、人力资源、安全保障与经济效益六个维度构建了会计师事务所信息化建设评价指标体系，并应用于深圳和赣州市的一家会计师事务所，对其信息化建设质量进行评价并提出相应的建议，以期为会计师事务所及时掌握信息化建设进程中现有技术和资源的使用状况、协助发现问题提供理论参考，为推动行业信息化的跨越式发展，赋能行业高质量发展提供有力支撑。

Abstract: The informatization construction of accounting firms is an indispensable and important link to achieve the high-quality development of the CPA profession, and how to design a set of scientific and reasonable evaluation index system for the informatization construction of accounting firms has become a key issue that needs to be solved urgently. This paper draws on the “Enterprise Informatization Basic Indicator Composition Scheme” (hereinafter referred to as the Scheme) issued by the National Informatization Evaluation Centre, and combines with the characteristics of accounting firms, and constructs an evaluation index system of accounting firms’ informatization construction by using the fuzzy hierarchical analysis method from six dimensions, namely, strategic planning, infrastructure, and applies it to an accounting firm in Shenzhen and Ganzhou City. It was applied to an accounting firm in Shenzhen and Ganzhou City to evaluate the quality of its informatization construction and put forward corresponding suggestions, with a view to providing theoretical references for accounting firms to grasp the status of the use of existing technologies and resources in the process of informatization construction in a timely manner, assisting in the discovery of problems, and providing a powerful support for the promotion of the industry’s informatization leapfrog development and the empowerment of the industry’s high-quality development.