电算化会计系统的安全保障问题研究.docVIP

本科毕业论文 电算化会计系统的安全保障问题研究 作 者 王 博 内 容 摘 要 如今，会计电算化已经成为了不可逆转的趋势。然而，我们也应看到计算机系统的脆弱性和威胁，可以从我们身边和媒体了解到很多这样的案例。形形色色的网络攻击和计算机舞弊不禁使我们联想到：电算化会计信息系统的安全问题能够得到很好的保障么？有鉴于此，本文对目前我国电算化会计系统的内部控制和安全现状进行了分析评价，重点结合会计电算化的主要发展趋势 ——网络化，对如何加强网络环境下会计系统的安全保障问题提出了自己的看法和建议。 本文通过讨论我国电算化会计信息系统的内部控制、防范计算机病毒破坏和计算机舞弊等方面的安全状况，阐述了该系统在各个方面的风险防范措施。论文集中分析了会计网上披露的问题，重点讨论了财务控制的风险防范，并就网络条件下电算化会计系统的安全保障问题提出了个人的看法。 本文共分三个部分： 第一部分，分析了电算化会计系统的安全风险，包括内部控制不严、计算机病毒、计算机舞弊以及会计软件不良所带来的风险。 第二部分，详细介绍了电算化环境下减小风险的诸多安全保障措施。 第三部分，阐述了网络环境下电算化会计系统的安全保障问题，主要围绕会计信息网上信息披露和财务集中控制而展开，最后总结全篇。 关键词：电算化信息系统 安全保障 网络环境 Abstract Nowadays, the Accounting Electronic Data Processing has already become the irreversible trend. However, we should see the fragility and threat of the computer system. We could know a lot of cases from our side and media. Can the security question of the accounting information system of the Electronic Data Processing get very good guarantee? In view of this, the text analyses the internal control of the accounting information system in our country and the current safe situation to control at present. It combines the main development trend of the Accounting Electronic Data Processing------Networking, and puts forward the author’s own view and suggestion of network accounting security under this environment. The thesis concentrates on analyzing the question that the accountant reveals on the net, keep a lookout in risk of discussing the financial affairs and control especially, and put forward the personal view on security question of the accounting system of the Electronic Data Processing under the terms of the network. This thesis can be divided into three chapters: First, it gives an introduction of computerized accounting system. It introduces the security risk of computerized accounting system (CAS), which consists of four aspects: the internal control, computer virus, practice fraud and accounting software. Second, it expounds the security steps that reduce risks of CAS. Last, it elaborates the s