云计算下会计信息的法律保护--基于财产权的视角.docVIP

云计算下会计信息的法律保护--基于财产权的视角 胡显莉 重庆大学法学院 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 云计算在会计领域的运用,使深入挖掘、提升会计信息的利用价值成为可能;但同时,“云”也加大了会计数据被非法截取、修改或删除的风险,从而使企业的会计信息遭到破坏。会计信息的安全问题成为云计算在会计领域推广的阻碍,如何保护云计算环境下的会计信息不受非法侵害成为亟待解决的问题。会计信息的经济价值要求法律按其属性给予恰当的保护。云计算环境下的会计信息是不同于物与智力成果的新型财产,从民法上财产权的视角,应当界定会计信息财产权,明确其权利内容;会计信息财产权保护的直接对象是会计数据,应当厘清会计信息财产权保护的范围,明确会计信息财产权的民事救济方式,以实现对会计信息安全的法律保护。 关键词： 云计算; 会计信息; 会计信息财产权; 财产权保护; 作者简介：胡显莉(1975-),女,重庆人,重庆大学法学院博士研究生,重庆理工大学会计学院讲师,主要研究方向:经济法、民商法、会计理论。 收稿日期：2016-11-06 基金：2014年度重庆市社会科学规划项目“跨境会计监管国际合作路径研究”(2014PY23)的阶段性研究成果 Accounting Information Protection in the cloud computing --based on the perspective of property rights HU Xianli School of Law,Chongqing University; Abstract： On the one hand,the application of cloud computing in accounting makes it possible for us to dig accounting data deeply and to improve the value of accounting information; on the other hand,“cloud”also increases the risk that the accounting data is illegally intercepted,modified and deleted,which will destroy the companys accounting information. The issue of accounting information security has become an obstacle in the promotion of cloud computing in the field of accounting. How to protect the accounting information from the illegal infringement becomes an urgent problem in the cloud computing environment. The economic value of accounting information requires that the law provide appropriate protection according to its attributes. Therefore,the paper puts forward that the accounting information in the cloud computing environment is a new type of property which is different from the material and intellectual achievements. The paper also defines the accounting information property rights,as well as specifies the content of the rights from the perspective of property rights in the civil law. Meanwhile,it points out that the direct object of the protection of accounting information property right is accounting data,draw the boundaries o