重庆理工大学学报2026，Vol.40Issue(4)：45-57,13.DOI:10.3969/j.issn.1674-8425(s).2026.02.005
云会计资源共享平台下的软件产品定价策略
Software product pricing strategy under cloud accounting resource sharing platform
摘要
Abstract
In the digital age,data security has increasingly attracted the attention of consumers and has become an important factor affecting the pricing of cloud accounting software products.To this end,this study constructs a consumer utility model to examine the impact of consumer-perceived data security risk on the pricing,market demand,and profits of cloud accounting software products in a monopolistic market.The results show that,in a single-product market,as consumers enhance their perceptions of data security risks,the pricing,market demand,and profits of cloud accounting software products decline accordingly.Under this scenario,software suppliers should strengthen data security protection and enhance communication regarding security measures to reduce the data security risk perceived by consumers.In a differentiated product market,as consumers enhance their perceptions of data security risks,both the pricing and market demand of software products with fewer functions decrease,and there exists a risk perception threshold at which profits first decline and then increase.For software products with more functions,prices decrease while market demand increases,and a service efficiency threshold exists at which profits initially decline and subsequently rise.Accordingly,software providers should enhance product differentiation and improve service efficiency in order to increase revenue.关键词
云会计软件/数据安全/服务效率/定价策略Key words
cloud accounting/data security/service efficiency/pricing strategy分类
管理科学引用本文复制引用
吴花平,闻渊..云会计资源共享平台下的软件产品定价策略[J].重庆理工大学学报,2026,40(4):45-57,13.基金项目
国家社会科学基金项目"'互联网+会计'背景下云会计资源共享风险管控及实现路径研究"(16CGL070) （16CGL070）
