论电算化环境下会计数据的维护.docVIP

论电算化环境下会计数据的维护 摘要 随着会计电算化的应用，通过原有的内部控制程序来维护会计数据已无法适应会计电算化信息系统的要求。如何保证电算会计数据的安全与完整，成为会计信息化工作的突出问题。企业对于会计数据保密性、安全性做的不够完善，数据库缺少必要的加密措施，可以很方便的被打开与修改，有关电脑系统的舞弊案件时有发生，而且涉及的金额及造成的损失往往比手工会计系统大得多。这使得原有的关于会计数据的维护管理体制已无法适应会计电算化信息系统的要求，这就迫切要求我们适应电算化会计信息系统的特点，建立和加强、完善电算化下的会计数据管理体系，通过对完善会计档案在保管和销毁方面，计算机软、硬件与网络系统安全方面，组织管理方面，这三方面的控制和完善，积极探索和采取相应有效的措施来更好地维护好会计数据，从而帮助提高企业及单位的经济效益。 关键词：会计电算化 会计数据 系统维护 Abstract With the application of computerized accounting, through the original internal control procedures for maintenance of accounting data can not meet the requirement of computerized accounting information system. How to guarantee the safety of electrical accounting data with integrity, and become the prominent question of accounting information work. Enterprise for accounting data confidentiality, safety do not perfect, database encryption measure necessary can easily be opened, and modify the fraud related to computer systems frequently occurr, and the amount of money involved and damage often than manual accounting systems. This makes the original about accounting data maintenance management system can not meet the requirement of computerized accounting information system, it is urgent request we adapt to the characteristics of electronic accounting information system, establish and strengthen the computerized accounting data under perfect management system, to perfect the accounting archives in by keeping and destroyed aspects, computer software and hardware and network security, organization and management, the three aspects of the control and perfect, actively explore and adopt corresponding effective measures to better maintain good accounting data, thus help improve the economic benefits of enterprises and institutions. Keywords: accounting computerized accounting data system maintenance论电算化环境下会计数据的维护 一、引言 电算化会计数据是以计算机数据形式保存和记录在储存介质内的会计经济业务事项，其主要包括会计原始资料、原始凭证、记账凭证、会计报表等。保证电算化会计数据的安全与完整已成为企业会计信息化工作的核心，是衡量一个企业电算化会计工作完善与否的标志，甚至直接关系到企业的生存。企业在维护会计数据时主要面临着防失窃、防损坏、防篡改等方面的挑战。其主