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电算化会计信息系统的使用为我国会计工作的展开提供了新的方法,但这会增加使用单位会计信息的安全隐患,因此需要通过采取适当的风险防范对策来确保会计信息的真实性、准确性和完整性。本文在分析电算化会计信息系统的硬件风险、软件风险、工作环境和病毒风险、管理制度和人为风险的基础上,针对性提出了防范措施。
The use of computerized accounting information system provides a new method for the development of accounting work in our country. However, this will increase the potential safety hazard of using accounting information of units. Therefore, it is necessary to ensure the authenticity and accuracy of accounting information by adopting appropriate risk prevention measures Sex and integrity. Based on the analysis of hardware risk, software risk, working environment and virus risk, management system and man-made risk of computerized accounting information system, this paper puts forward preventive measures.