Accounting Information Disclosure Risk Assessment Based on a Hierarchical Model

Abstract

Big data improves the function of accounting information and the efficiency of accounting work, but also increases the risk of accounting information leakage. From the perspective of accounting information leakage, Information entropy is used to quantify accounting information, and the quantitative index of security risk are identified as mutual information, and a hierarchical risk assessment model is established. With the help of local priority principle, classify the types of accounting information leaks and attack methods, the mutual information is determined as quantitative indicators for the risk of accounting information disclosure. The security risk of accounting information leakage is evaluated by fuzzy comprehensive evaluation.