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中文摘要：
云会计环境下用户提出的AIS可信需求既要受到可信需求自相关关系、可信需求满足率的影响，又要受到交付时间、目标成本和行业平均可信水平等条件的约束，因此云会计供应商需要对AIS可信需求进行优化，以最大限度地满足用户的可信度要求．提出了一种云会计环境下基于可信度的AIS可信需求优化模型；该模型对各个可信需求进行灰色关联分析，识别出各个可信需求的重要度，在此基础上结合隶属度函数建立了AIS可信度目标函数，在分析可信需求配置率、企业的目标成本和交付时间等约束条件的基础上建立了AIS可信需求优化模型．通过算例分析说明了所建模型的合理性和有效性．
英文摘要：
Under the environnfent of cloud accounting, AIS trustworthy requirements pro- posed by users are not only influenced by self-correlation and fulfillment rate of trustworthy requirements, but also constrained by conditions such as delivery time, target cost and av- erage trustworthiness level of industry, etc. Therefore, cloud accounting suppliers should optimize the AIS trustworthy requirements in order to fulfill users＇ trustworthy requirements to the greatest extent. This paper proposes AIS trustworthy requirements optimization model based on trustworthiness level under the environment of cloud accounting.The model analyzes grey relative of e~ch trustworthy requirements and recognizes the importance of each require- ment.The target function of AIS trustworthiness is established based on the analysis above and combined with membership function. AIS trustworthy requirements optimization model is established based on analysis of constraints such as allocation rate of trusted requirement, target cost, delivery time, etc. It shows the rationality and effectiveness of the established model through analysis of calculation examples.
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