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电算化会计信息系统（CBAIS，ComputerBasedAccountingInformationSystem)是指以计算机作为主要数据处理工具的会计信息系统。由于其应用范围的不断扩大，以及在企业管理中占有举足轻重的地位，对其安全性更应日益重视。从实物形态上来看，一个电算化会计信息系统包括以下几个
Computerized Accounting Information System (CBAIS) refers to the computer as the main data processing tools accounting information system. Due to the continuous expansion of its scope of application and its pivotal role in the management of enterprises, its security should be given more and more attention. From the physical form point of view, a computerized accounting information system includes the following