摘要
会计电算化借助计算机这一先进的工具在数据处理方面具有明显的优势,提高了会计工作管理水平,给企业带来了巨大的效益,但同时也使企业会计数据的安全受到了严重威胁,文章在分析会计数据安全风险的基础上提出了相关防范措施。
Computerized accounting has some obvious advantages in deta processing. It increases the management standards of accountancy and brings enormous benefits to enterprises, but there is also a possible threat to the safety of accounting data. Based on analyzing the safety of accountng data, this paper puts forward some countermeasures.
出处
《邵阳学院学报(社会科学版)》
2004年第5期35-36,50,共3页
Journal of Shaoyang University:Social Science Edition