电子商务环境下会计信息系统安全问题研究

Research on the Security of Accounting Information System in the Electronic Commerce Environment

随着企业电子商务的发展和会计信息化程度的提高,企业除了传统意义上的经营风险、控制风险和财务风险等之外,信息系统的安全性、可靠性的风险日益增长。论文主要从计算机硬件系统、软件系统、网络系统、操作不规范造成的风险等方面分析企业会计信息系统安全存在的问题,并针对这些问题提出相应的防范措施,以期加强会计信息系统运行的安全性、可靠性、高效性。

With the development of the electronic commerce and the enhancement of the accounting informationization degree, in addition to the traditional business risk, control risk and financial risk, etc., enterprises face with increasing risks in the security and reliability of the information system. Starting from aspects of computer hardware system, software system, network system, and the risks caused by wrong operation, this thesis analyzes the security problems existed in accounting information system, and puts forward some corresponding countermeasures, so as to ensure the safety, reliability, and high efficiency in the running of accounting information system.