The Establishment of Risk Evaluation Index System for Small- and Medium-Sized Agency Bookkeeping Companies

Table 10

The comprehensive weight of the indicators of the HIG company’s indicator layer.

Index	Policy and legal risk A1	Industry competition risk A2	Information technology risk A3	Undertaking business risk A4	Practitioner risk A5	The comprehensive weight of the indicator layer	Rank the top three
	0.1827	0.0596	0.2522	0.0977	0.4078
Industry policy risk a11	0.1717					0.0314
Legal and regulatory risks a12	0.4414					0.0806
Industry regulatory risk a13	0.3869					0.0707
Risk a21 of low-price competition among peers		0.0994				0.0059
Infiltrator substitution risk a22		0.3736				0.0223
Service homogenization risk a23		0.5270				0.0314
Financial software technology risk a31			0.6300			0.1589	2
Financial data access risk a32			0.1515			0.0382
Internal information process risk a33			0.2185			0.0551
Delegator moral hazard a41				0.2664		0.0260
Risk a42 of loss of customer data				0.0840		0.0082
Accounting information distortion risk a43				0.5083		0.0497
Service charge recovery risk a44				0.1413		0.0138
Professional skills risk a51					0.5325	0.2171	1
Professional ethics hazard a52					0.2542	0.1037	3
Employee training risk a53					0.0911	0.0371
Liquidity risk a54					0.1222	0.0498