会计信息系统安全的综合保障——技术防范和内部控制

The Safeguard of Accounting Information——Measurements from Technology and Internal Control

安全是会计信息系统的生命线,靠什么维护会计信息系统的安全?软硬件技术还是内部控制?本文认为单靠技术手段或内部控制都不够可靠,虽然会计信息系统的绝对安全是不存在的,但同时应用技术防范和内部控制,可以使得冲破安全防线的成本大于非法得利,从而保证会计信息系统的安全。

Safety is the lifeline of the accounting information system.How can we maintain its safety ,by safety technology based on hardware or software,or the internal control? The author proposes that each of them is not dependable enough.Using the two approaches simultaneously can make the cost of getting information illegally over the gain from the information,and then the accounting information system will become safer.