Abstract—This paper concentrates on the risk assessment
problem for accounting information system, which is an
important problem in enterprise informatization construction.
Firstly, we show that process of the accounting information
system is made up three parts: 1) Implementation process of
the accounting information system, 2) Processing of the
accounting information, and 3) Management process of the
accounting information system. Secondly, evaluation index
system of the accounting information system risk assessment is
given, which is a hierarchy structure with three layers. Thirdly,
we introduce analytic hierarchy process to solve the problem
of accounting information system risk assessment estimating.
In analytic hierarchy process, an overall object is positioned in
the top level, and the criteria in the middle level represents to
the overall object. Furthermore, the perfectly consistent case
where the pairwise comparisons matrix can be defined using a
priority vector. Utilizing the interval weights, the maximum
interval can be obtained, and then the index weights estimating
problem can be converted to a linear programming problem
with constraint conditions. Finally, experiments are conducted
to make performance evolution, compared with expert’s
evaluation and very positive results are obtained.