随着边防部队现代化建设水平的提高,积极引入会计电算化管理尤为必要。但在实施会计电算化的过程中,边防部队也会面临各种风险,如软件设计漏洞、网络安全困扰、维护保养不力,都是风险增加的原因。因此,边防部队应在软件开发与维护、网络安全、会计电算化管理制度方面制定科学的风险控制举措。 With the improvement of border guards modernization, it is especially necessary to introduce accounting computerized management actively. However, during the process of computerized accounting, border guards also face various risks, such as software design vulnerabilities, cyber security problems and poor maintenance and repair, all of which increase the risk. Therefore, the border defense forces should formulate scientific risk control measures in terms of software development and maintenance, network security, and computerized accounting management systems.