毕业论文-会计信息保密问题研究.docVIP

毕业论文 会计信息保密问题研究 专业名称：　 会计学 班　　级： J201002 学生姓名：　　 指导教师：　　 完成时间：　2012年5月 摘 要 在信息社会中，各行各业都在走信息化的道路“信息化引起的变革浪潮正冲击着会计的海岸线,在20世纪70年代它彻底冲击了工业界,80年代它又荡涤了服务业,而到了90年代会计界将接受它的洗礼。……”这是毕马威会计公司合伙人BobEllionrt曾借用“第三次浪潮”一词所作的预言。在享受信息所带来的高效率、高工作质量和现代化管理的同时,也面临着一个复杂且至关重要的问题,即会计信息安全保密问题。做好会计信息安全保密工作是保证会计人员依法行使会计职权，开展会计工作服务社会的基本前提，是防范会计风险、保证机关、部门合法权益的重要工作。只有不断做好会计信息安全保密工作，才能不断提升会计监督的效果和会计信息质量，保障会计事业的持续发展，维护国家利益，创建和谐稳定的国计民生。因此在推进会计信息资源共享的同时必须把信息安全保密工作放在突出的位置予以重视和落实。会计信息是一项优点很多的社会资源，我们提倡资源共享，但不能无限度的共享，它包括很多经济机密和国家机密，事关市场稳定、经济发展和国家安全。会计信息的安全就是指在会计信息化的环境下具有完整性、可用性、保密性和可靠性的状态，来自于会计数据的完整和会计数据的安全。In the information society, businesses are taking the road of the information. Information technology is the wave of change impact on the coastline of the accounting in the 1970s, it is completely the impact of the industrial sector, it has cleaned up the services sector in the 1980s to the 1990s, the accounting profession will accept the baptism .... this is a KPMG partner BobEllionrt borrow the term third wave made ??prophecy. Industry brought about by information technology enjoy high-efficiency, high quality and modern management, while also facing a complex and critical issue, that is, information security problems. Do a good job of accounting information security and confidentiality is to ensure that accounting accounting powers to carry out the basic premise of the accounting work to serve the community, is to prevent accounting risk, and guarantee the legitimate rights and interests of agencies, departments. Only continue to do a good job accounting information security and confidentiality, to create harmony and stability of peoples livelihood. Information security and confidentiality while promoting resource sharing of accounting information must be placed in a prominent location to be valued and implemented. Accounting information is a lot of advantages of social resources, we promote the sharing of resources, but not unlimited sharing, it includes many economic