摘要近年来，随着互联网技术的高速发展，会计信息系统的发展已经离不开网络的推动作用。在网络环境下会计信息系统帮助企业实现财务与业务的协同运作，报表、报账、查账、审计等远程处理，影响了财务信息的获取途径和利用方式。网络会计信息系统的普及，向人们提供了高质量的信息服务。但不可否认的是，因为互联网的开放性及系统本身的不稳定性等特点，产生了许多安全隐患。

论文在会计信息系统安全的理论基础上，结合系统的基本情况以及在我国的发展过程，比较细致地分析了目前我国会计信息系统安全方面存在的问题，包括计算机病毒、黑客的攻击，系统内部数据信息泄露，内部控制失去作用，系统操作风险等。在此基础对会计信息系统出现的安全风险进行成因分析，结合企业实例，从外部环境和内部控制不力的角度分别说明情况。最后针对这些因素提出相应的风险防控措施：一方面从外部加强硬件管理，同时防范病毒、黑客入侵；另一方面加强内部控制，包括业务流程控制、权限等级控制以及系统操作人员控制等。69905

毕业论文关键词：网络；会计信息系统；会计信息系统安全；风险防范

Accounting information system security risk and its prevention

Abstract

In recent years, with the rapid development of Internet technology, the development of accounting information system can not be separated from the network to promote the role of. Under the environment of network accounting information system to help enterprises achieve the coordination of financial and business operation, remote statements, reimbursement, audit, audit and other processing, the impact of the financial information access and utilization. The popularity of network accounting information system provides people with high quality information services. But it can not be denied that, because of the openness of the Internet and the instability of the system itself and other features, resulting in a lot of security risks.

The on the theoretical basis of accounting information system security, system combined with the basic situation and development process in our country, more detailed analysis the problems existing in current China's accounting information system security, including computer viruses, hacker attacks, the system of internal number according to information disclosure, internal control to lose the role system operational risk. Based on the analysis of the causes of the security risks of the accounting information system, combined with the examples of enterprises, from the perspective of external environment and internal control ineffective. And finally puts forward the corresponding risk control measures according to these factors: on the one hand from the outside to strengthen management hardware, while guarding against viruses, hackers; on the other hand, to strengthen the internal control, including business process control, authority control level and system operator control.

Key words: network; accounting information system; accounting information system security; risk-prevention

目录

摘要 I

ABSTRACT II

目录 III

一  绪论 1

(一) 课题研究背景 1

(二) 课题研究意义 1

(三) 文献综述 1

(四) 主要的研究内容及方法 2

二  会计信息系统安全的理论基础 3

(一) 会计信息系统的理论基础