会计信息化下的安全风险及防范措施.docVIP

会计信息化下的安全风险及防范措施 ［摘要］近年来，随着信息和网络化的飞速发展，信息化己经成为企业发展的主流趋势。会 计信息化能为企业提供及时、准确和完整的财务信息，在给企业带来了巨大便利的同时，也 使企业的会计信息系统脆弱性加大，面临的危险逐渐增多。本文主耍根据理论和实际案例相 结合，从会计信息化的现状概述及相关特点说起，对我国企业在会计信息化条件下目前普遍 面临的一些主要问题及风险进行列明阐述以及浅要分析，并对企业在会计信息化环境屮存在 的一些潜在风险提出一些相应的防范措施。 ［关键字］会计信息化安全风险防范措施 Security risks and preventive measures of Accounting Informationization [Abstract] In recent years, with the rapid development of information and network，informatization has become the mainstream trend of the development of enterprises. Accounting information can provide timely, accurate and complete financial information for the enterprise，in to the enterprise has brought great convenience, also make the accounting information system fragility increase, facing the danger of gradually increasing. This paper mainly uses the citation analysis and normative analysis, the combination of theory and practice, from the start with an overview of the status quo and related characteristics of accounting information, some main problems and risks in our enterprise accounting information under the condition of specified generally faced with elaborate and shallow analysis, and put forward some corresponding preventive measures for some potential risks existing in the accounting information in the environment of enterprises. [Key word] Accounting Informationization Security risks Preventive measures TOC \o 1-5 \h \z 弓 I W 1 HYPERLINK \l bookmark2 \o Current Document \h 一、 会计信息化的现状分析 1 HYPERLINK \l bookmark3 \o Current Document \h （一） 会计信息化的现状概述 1 HYPERLINK \l bookmark4 \o Current Document \h （二） 会计信息化的特点 2 HYPERLINK \l bookmark5 \o Current Document \h 二、 会计信息化面临的安全风险 2 HYPERLINK \l bookmark6 \o Current Document \h （一） 会计信息化引发的安全风险 2 HYPERLINK \l bookmark7 \o Current Document \h （二） 软件因素导致的安全隐患 4 HYPERLINK \l bookmark8 \o Current Document \h （三） 计算机病毒导致的安全风险 5 HYPERLINK \l bookmark9 \o Current Document \h （四） 网络系统下道德因素导致的安全隐患 5 HYPERLINK \l bookmark10 \o Current Document \h 三、 会计信息化环境下控制安全风险的防范措施 7 HYPERLINK \l bo