网络会计的实施方案及安全对策

The Application Scheme and Security Countermeasure of Network Accounting

网络会计是基于计算机网络技术 ,以财务管理为工作中心 ,以整个企业电子商务为目标 ,能够在互联网环境下实施各种远程操作 ,可进行事中动态会计核算、分析、控制和监督等的全新财务管理模式 .与传统会计信息系统相比较 ,网络会计具有会计数据共享、会计功能共享、会计数据分布式输入、会计数据的全面核算等特点 .由于各企业的结构、性质、经济实力差异很大 ,实施网络会计的模式也应有所不同 .主要有主机处理系统、文件服务器系统、客户机 /服务器系统

Network accounting is a new model of financial management,basing on computer network technology,focusing on financial managment,aiming at e business of corporations proceeding distance operation and dynamic accounting, accounting analysis,control and supervision.Contrast with traditional accounting information system,Network accounting has some feature such as accounting data sharing,accounting function sharing,accounting data distributed imputing and accounting data overall busiess acconting.A traditional accounting information system is manual,separate, so it can't avoid many problems in accounting information processing.Network epoch not only brings great chage of information processing but also realizes central processing of accounting data.The model of network accounting should vary due to the difference between corporations.There are three ways to choose which are host processing system,file server system and client/server system.