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进入21世纪以来,信息技术极大的发展,尤其近几年,大数据时代理念的提出,对会计信息工作的要求日益严苛。会计信息安全问题和会计信息系统我建设维护也随着面临着巨大的机遇与挑战[1]。在大数据时代的背景之下,如果会计信息系统的分析不到位,将会存在财务信息外泄的威胁,会计信息系统存在漏洞,造成严重的经济损失。因此,在此背景下,有必要对会计信息系统的威胁因素进行分析,对加强会计信息系统的措施进行探讨。
Since the beginning of the 21st century, great advances have been made in information technology. In recent years, in particular, the concept of big data era has put forward increasingly stringent requirements on accounting information work. Accounting information security issues and accounting information system construction and maintenance I also face great opportunities and challenges with [1]. Under the background of big data era, if the analysis of accounting information system is not in place, there will be a threat of financial information leakage. There are loopholes in the accounting information system, causing serious economic losses. Therefore, against this background, it is necessary to analyze the threats to the accounting information system and discuss the measures to strengthen the accounting information system.