文档介绍:网络环境下会计信息安全及内部控制对策
摘要:网络技术高速发展与广泛应用改变了全球企业生存环境与管理理念,在为企业提供现代化管理工具的同时,拓宽了企业管理的范围和内容。环境变迁使传统会计信息系统内部控制无法满足网络环境的需求,所以必须健全网络环境下会计信息系统的内部控制体系,以满足新环境对企业会计信息系统内部控制的特殊要求。本文分析了网络会计信息安全存在的问题 ,并提出了相应的内部控制对策 ,以期确保网络环境下企业会计信息的安全。
关键词:内部控制,网络会计,会计信息系统,会计信息系统安全
ABSTRACT:Rapid development of network technology and the widespread application of changing global business environment and management concept provide enterprises with modern management tools at the same time;broaden the scope of enterprise management and - —tal changes makes traditional accounting information system internal control can not meet the demand of network environment, establish and improve the network accounting information system under the environment of internal control system, to meet the needs of new environment for enterprise accounting information system internal control requirements.This paper analyzes the problem of network accounting information security and puts forward the corresponding internal control measures, in order to ensure the security of enterprise accounting information under the network environment。.
Key words: Internal control,Network accounting,Accounting information system,Safety of accounting information system.
0引言
计算机在会计领域的广泛应用,不仅极大地提高了工作效率,节约了人力和物力 ,而且改变了传统会计的核算手段,提高了会计核算质量,,保证企业单位财产的安全性和完整性,企业必须增加风险意识,采取科学合理的内部控制措施 。
1 网络环境下会计信息安全存