电算化会计信息系统风险分析及其防范

信息技术的应用大大提高了企事业单位管理自动化水平和信息共享度,提高了工作效率,并从根本上改变了企业经营和管理的模式,也使得会计电算化成为衡量一个单位的会计水平的重要标志。为了防范新的电算化会计信息系统的风险,必须从会计数据的安全维护等入手,建立健全内部控制措施,保证电算化会计信息系统的有效运行,为社会提供高质量的会计信息。

Risk analysis and interior controlling measures of electronic accounting information system

The application of information technique improves the level of management, while the propagation of Internet makes electronic commerce work efficiently, changes enterprise operation and management model, and makes electronic accounting become an important symbol to measure accounting levels. In order to keep away new risk of electronic accounting information system, the thesis demonstrates that we should build and perfect accounting interior controlling measures, guarantee available running of electronic accounting information system and improve the quality of accounting information from hard and soft interior controlling institution and data safety.