会计—会计电算化系统的安全性分析与防范措施.doc

PAGE 摘 要 会计电算化系统的安全性是指电算化系统保持正常稳定运行，系统数据信息保持安全和完整。计算机作为对信息处理最为快捷有效的工具，它在会计领域中的运用，使会计信息处理有了质的飞跃。综合国内外的发展形式，可看出我国处于会计软件由简单的会计核算系统向综合的管理信息系统的转变，逐渐形成以会计软件为核心，将管理、计划、分析融为一体的管理信息系统，而且已出现了一系列的实用、高效、商品化程度较高的会计软件。但同时会计电算化系统安全性也存在着诸多问题，严重阻碍了我国会计电算化向更深层次发展。而保障重要会计信息的安全，则是顺利实现会计点算化工作的重要前提之一。面对新技术发展浪潮，对财务管理和会计核算的要求也越来越高。推行会计电算化，特别是加强会计电算化的安全性，是实现会计电算化工作、提高会计管理水平，促进网络财务规范的重要保证。本文从会计电算化系统硬件、软件、网络和人员安全意识方面所出现的问题进行了分析论述，并根据其所产生的安全问题，对会计电算化系统的安全提出了相应的防范措施，使会计电算化系统的安全性问题降到最低、电算化系统更优化，使会计电算化系统能够顺利实施，安全运行。 关键词：会计；电算化系统；安全性；防范措施 ABSTRACT The security of computerized accounting system is the computerized system to maintain normal and stable operation of the system to maintain data security and integrity. Computer information processing as the most efficient and effective tool used in the accounting field, so that the accounting information processing has been a qualitative leap. Form of development at home and abroad, we can see our country is a simple accounting software accounting system from the integrated management information system to change gradually to accounting software as the core, the management, planning, analysis of management information systems integration, and has a series of practical, efficient, high degree of commercialization of accounting software. But the security of computerized accounting system, there are many problems, a serious impediment to a deeper level of development of computerized accounting. The protection of critical accounting information, security, it is the counting of the smooth realization of the accounting work is one important prerequisite. Facing the new wave of technology development, financial management and accounting requirements are also increasing. Implementation of accounting, in particular to strengthen the security of computerized accounting, computerized accounting work to achieve and improve the level of accounting management, and promote the importance of the network guaranteed financial norms. The computerized accounting sy