事业单位会计信息化风险防范和控制

Risk Prevention and Control of Accounting Informatization in Public Institutions

文章以加强事业单位会计风险防范和控制为主题,分析了会计信息系统的发展情况,结合国内外关于会计信息化风险因素的相关理论,分析了事业单位会计数据信息处理现状,发现事业单位会计信息处理存在会计数据分析技术的缺乏、会计从业人员水平不高、会计从业人员综合素质不高、网络病毒入侵会计系统的风险等问题,并提出了相关的风险防范和控制措施,旨在保证会计信息更加稳定、安全地传递.

This paper takes strengthening the accounting risk prevention and control of public institutions as the theme,analyzes the development of accounting information system,analyzes the current situation of accounting data information processing in public institutions in combination with the relevant theories of accounting information risk factors at home and abroad and finds that there are some problems in the accounting information processing of public institutions,such as the lack of accounting data analysis technology,the low level of accounting practitioners,the low comprehensive quality of accounting practitioners,and the risk of network virus intrusion into the accounting system,and puts forward relevant risk prevention and control measures,aiming at ensuring the more stable and safe transmission of accounting information.