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会计电算化系统的安全性问题分析
引用本文:邹颖.会计电算化系统的安全性问题分析[J].哈尔滨商业大学学报(自然科学版),2012(3):375-378.
作者姓名:邹颖
作者单位:哈尔滨商业大学财务处
摘    要:会计电算化系统的安全问题越来越突出.加强会计电算化系统的安全管理势在必行.随着科学的不断进步和计算机技术的迅猛发展,在会计工作中应用电子计算机和现代信息技术,用先进的计算机网络技术实现信息技术的会计电算化、结算网络化和管理信息化,建立高效完整的会计信息系统,可以使会计工作的工作效率和工作质量得到极大的提高.但是伴随着电算化会计系统的快速发展,会计界又出了新的问题、产生了新的矛盾.这便是会计电算化的安全问题.如何提高会计处理的准确性和及时性,确保会计电算化系统的安全,充分发挥会计参与企事业单位决策和管理的作用已成为函待解决的问题.

关 键 词:会计电算化  系统  安全问题

Analysis of security of computerized accounting system
ZOU Ying.Analysis of security of computerized accounting system[J].Journal of Harbin University of Commerce :Natural Sciences Edition,2012(3):375-378.
Authors:ZOU Ying
Institution:ZOU Ying(Department of Finance,Harbin University of Commerce,Harbin 150028,China)
Abstract:The safety of the computerized accounting system is becoming more prominent.Reinforcement of the safety management of the computerized accounting system is imperative.With the continuous progress of science and the rapid development of computer technology,the application of electronic computers in the accounting work to achieve settlement of networking and information management,efficient and complete accounting information systems can be greatly improved work efficiency and quality of the accounting work.However,along with the rapid development of the computerized accounting system,the accounting profession generates the new problems and conflicts that is the security of the computerized accounting.How to improve the accuracy and timeliness of the accounting treatment to ensure the accounting security of the computerized system has become an urgent problem.
Keywords:computerized accounting  system  security
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