基于计算机网络环境下的会计信息系统基本架构及功能实现

The Basic Structure and Function Realization of the Accounting Information System Based on the Computer Network Environment

现代社会逐渐朝着网络化、信息化和数字化的方向发展,我国人们在生活各方面都开始使用计算机作为辅助工具,并且人们的生活及工作也越来越依赖计算机网络系统。但是,因为现代信息系统都是开放式结构,并且不受访问约束限制,导致在会计信息系统改革过程中出现了多种问题,并且提高了部分企业价值数据及敏感数据滥用的风险等。比如,计算机黑客、网络管理失控、网络系统功能故障及计算机网络犯罪等,都为企业和社会带来了较大的损害,包括企业中财会数据的泄露问题。财务数据具有较大的商业机密,如果被破坏或者泄密就会具有不可估量的损失。所以,为了能够实现网络信息的完善,实现企业经济管理的加强,网络会计信息系统的创新要被得到重视。基于此,就以计算机网络环境为基础,实现会计信息系统基本架构的创建,并且对系统中的功能进行实现。

The modern society develops to information network and digital era.The use of computes is widely popular,and the computer network information system becomes the core in the social life.The people＇s daily life and work are increasingly dependent on information systems.But because of the open structure,the systems are not subjected to access restrictions,the Internet has also increased the risk of enterprise data.For example,computer hackers,network management out of control,network system failure and computer network crime have brought great damage to enterprises and society.Especially,for enterprises,the key to success or failure is accounting management.Financial data have greater commercial secrets.If data are destroyed or leaked,there will be immeasurable losses.Therefore,in order to improve the network information and strengthen the enterprise economic management,the innovation of the network accounting information system should be paid attention.Based on this,this paper,based on the computer network environment,realizes the establishment of the basic framework of the accounting information system and the realization of the functions in the system.