浅析网络会计中存在的问题及对策

On the Problems and Countermeasures of Network Accounting

当前,网络会计中存在的问题,主要体现在会计信息的失真,财务机密的保密性差,计算机安全性能低,网络系统易被攻击等方面。应以网络技术为基础,结合会计需要,从立法、技术管理、网络安全、软件开发、人才培养方面入手,从宏观上加强对信息系统的控制;从技术和管理上考虑安全措施;健全内部控制,提高网络系统的安全防卫能力;提高会计核算软件的通用性和实用性;培养一大批复合型的会计人才。

Now, the problems of network accounting are distortion of accounting information, security fragility of finance, computer and network. Hence, based on network techniques and accounting, we need strengthen the macro-control of information system from legislation, technique management, network security, software development, and talent training, etc. at the same time, consider security measures from technique and management, perfect internal control, increase the ability to security defense of network, advance the generality and practicality of accounting software, and train a large quantity of comprehensive accounting talents.