随着网络技术的发展,经济业务的会计处理及相关业务程序都必须依赖良好的计算机信息系统,而计算机系统本身及外部环境都不同程度地存在着各种不安全隐患,给会计系统带来一定的风险,直接影响单位的会计核算和财产安全。本文提出应从组织控制、操作控制、资源控制、档案控制等几方面防控网络会计信息系统的风险。 With the development of network technology, the accounting treatment of economic business and related business processes must rely on a good computer information system, and the computer system itself and the external environment to varying degrees, there are all kinds of unsafe hidden risks to the accounting system to bring certain The risk, a direct impact on the unit’s accounting and property safety. This paper proposes that the risk of network accounting information system should be controlled and controlled from the aspects of organization control, operation control, resource control and file control.