苏宁易购会计信息系统的风险及控制研究VIP专享

电子商务环境下苏宁易购会计信息系统的风险及控制研究摘要电子商务会计信息化依托的是 Internet/Intranet 系统，实现了企业事务的联网处理，消除了物理性距离和时间性差异，使经济业务通过各种终端在网上实时处理成为可能，传统的内部控制手段被计算机内部控制取而代之。包括与金融机构、工商税务、政府部门以及自身业务有关部门的数据交换和传递都是依托网络瞬间完成，大量会计信息通过网络传输，有可能被非法拦截、窃取甚至篡改。因此网络环境开放性导致的潜在风险有：原始会计信息虚假、会计信息被篡改、信息保密性差、网络系统遭到破坏等，具体如硬件故障、软件故障、非法操作、计算机病毒、黑客入侵都有可能导致整个网络系统陷入瘫痪，使会计信息系统的质量风险受到影响。关键词：电子商务；会计信息系统；风险控制Risk And Control Of Suningyi Purchase Accounting Information System Under E-commerce EnvironmentAbjectBased on information of e-business accounting is the Internet/Intranet system, realized the networking process of corporate affairs, eliminating the physical distance and time difference, make the economic business through various terminals in the online real-time processing possible, internal controls are calculated instead of traditional machine internal control. Included with the financial institutions, industrial and commercial tax, government departments and business related departments of the data exchange and transmission are relying on network instant, a large amount of accounting information transmission through the network, there may be illegal interception, tampering with the steal even. Therefore, the potential risk of open network environment causes are: original false accounting information, accounting information has been tampered with, information confidentiality poor, network system is damaged, the concrete such as hardware failures, software failures, the illegal operation, the computer virus, hacker intrusion could lead to the whole netw...