摘要：会计电算化的普及，提高了企业会计的工作质量以及财会管理水平和经济效益，但同时，也给企业的财务带来了一定的风险。尽管许多企业已经实现了从手工记账到电算化管理的成功转型，但从计算机系的局限性和日益增多的计算机犯罪活动来看，会电算化工作仍存在诸多风险隐患。58099

论文着眼于电算化环境下企业所面临风险展开探讨，企业利用会计电算化提高了会计工作质量的同时，也要考虑其潜在的风险。风险不仅来自外部的网络环境也来自企业自身的内部控制。论文先对会计电算化的概念作了简要的阐述，之后介绍了国内会计电算化的发展情况与未来的趋势。接着分别从外部和内部两个角度对电算化环境下企业所面临的风险做了分析研究，并且针对风险问题提出了适当的解决措施，帮助企业合理的规避风险。

毕业论文关键字： 会计电算化；风险分析；内部控制

Risk and countermeasures faced by enterprise in the computerization environment

Abstract： With the popularity of accounting computerization, the quality of corporate accounting work and accounting management level and economic benefits have been improved, but it still brings a certain amount of risk to financial apartment of enterprises. Although many companies have achieved a successful transition from manual to computerized accounting management, but the limitations and the growing number of computer crime computer science perspective, it would computerization there are still many potential risks.

Thesis focuses on the business environment under computerized risk started to explore, companies use computerized accounting work to improve the quality, we must consider the potential risks as well. Risk not only from the external network environment, but also from their own internal controls. First paper on the concept of computerized accounting is explained briefly, and then introduces the development of China Accounting and future trends. Then this from the perspective of both internal and external risks faced by enterprises under the computerization environment made the analysis, and risk issues raised for appropriate solutions to help enterprises reasonable risk-averse.

Key words：Accounting  computerization ;  Risk  analysis;  Internal  control

绪论 1

一、会计电算化概述 2

（一）电算化的概念 2

（二）电算化对企业的影响 2

（三）国内电算化会计发展状况 3

二、电算化环境下企业所面临的风险 5

（一）外部风险 5

1 会计软件设计问题 5

（二）内部风险 8

1 会计软件操作风险 8

2 企业会计内部控制风险 8

三、针对风险的应对措施 10

（一）外部风险应对措施 10

1 软件设计问题措施 10

2 网络环境安全措施 10

（二）内部风险应对措施 11

1 会计软件操作防范措施 11

2 企业会计内部控制风险措施 12

结论 13

致谢 14

参考文献