会计信息系统安全风险及其防范 财务管理专业VIP专享VIP免费

会计信息系统安全风险及其防范摘要近年来，随着互联网技术的高速发展，会计信息系统的发展已经离不开网络的推动作用。在网络环境下会计信息系统帮助企业实现财务与业务的协同运作，报表、报账、查账、审计等远程处理，影响了财务信息的获取途径和利用方式。网络会计信息系统的普及，向人们提供了高质量的信息服务。但不可否认的是，因为互联网的开放性及系统本身的不稳定性等特点，产生了许多安全隐患。论文在会计信息系统安全的理论基础上，结合系统的基本情况以及在我国的发展过程，比较细致地分析了目前我国会计信息系统安全方面存在的问题，包括计算机病毒、黑客的攻击，系统内部数据信息泄露，内部控制失去作用，系统操作风险等。在此基础对会计信息系统出现的安全风险进行成因分析，结合企业实例从外部环境和内部控制不力的角度分别说明情况。最后针对这些因素提出相应的风险防控措施：一方面从外部加强硬件管理，同时防范病毒、黑客入侵；另一方面加强内部控制，包括业务流程控制、权限等级控制以及系统操作人员控制等。关键词：网络；会计信息系统；会计信息系统安全；风险防范AccountinginformationsystemsecurityriskanditspreventionAbstractIInrecentyears,withtherapiddevelopmentofInternettechnology,thedevelopmentofaccountinginformationsystemcannotbeseparatedfromthenetworktopromotetheroleof.Undertheenvironmentofnetworkaccountinginformationsystemtohelpenterprisesachievethecoordinationoffinancialandbusinessoperation,remotestatements,reimbursement,audit,auditandotherprocessing,theimpactofthefinancialinformationaccessandutilization.Thepopularityofnetworkaccountinginformationsystemprovidespeoplewithhighqualityinformationservices.Butitcannotbedeniedthat,becauseoftheopennessoftheInternetandtheinstabilityofthesystemitselfandotherfeatures,resultinginalotofsecurityrisks.Theonthetheoreticalbasisofaccountinginformationsystemsecurity,systemcombinedwiththebasicsituationanddevelopmentprocessinourcountry,moredetailedanalysistheproblemsexistingincurrentChina'saccountinginformationsystemsecurity,includingcomputerviruses,hackerattacks,thesystemofinternalnumberaccordingtoinformationdisclosure,internalcontroltolosetherolesystemoperationalrisk.Basedontheanalysisofthecausesofthesecurityrisksoftheaccountinginformationsystem,combinedwiththeexamplesofenterprises,fromtheperspectiveofexternalenvironmentandinternalcontrolineffective.Andfinallyputsforwardthecorrespondingriskcontrolmeasuresaccordingtothesefactors:ontheonehandfromtheoutsidetostrengthenmanagementhardware,whileguardingagainstviruses,hackers;ontheotherhand,tostrengthentheinternalcontrol,includingbusinessprocesscontrol,authoritycontrollevelandsystemoperatorcontrol.Keywords:network;accountinginformationsystem;accountinginformationsystemsecurity;risk-prevention目录摘要................................................................................................................................IABSTRACT................................................................................................................II目录............................................................................................................................III一绪论........................................................................................................................1(一)课题研究背景..................................................................................................1(二)课题研究意义..................................................................................................1(三)文献综述................