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随着信息技术的发展,企业会计信息安全变得越来越重要,本文参考了国内外文献对会计信息安全影响因素的研究,采用了问卷调查法,对一些会计信息化企业的相关员工展开问卷调查,从人员因素、技术因素和管理因素这三个角度来分析会计信息安全的影响因素。提出假设,通过实证分析,建立多元线性回归模型,来证明假设的正确性。
With the development of information technology, the accounting information security of enterprises becomes more and more important. This paper refers to the domestic and foreign literature on the impact of accounting information security factors, the use of a questionnaire survey method, the number of accounting information-based enterprises related to the questionnaire Survey, from the personnel factors, technical factors and management factors of these three angles to analyze the impact of accounting information security factors. Proposed hypothesis, through empirical analysis, the establishment of multiple linear regression model to prove the correctness of the hypothesis.