会计电算化是现代社会经济发展的必然趋势,是经济全球化条件下新竞争和新技术的必然产物,它不但改变了会计、审计的处理手段,而且改变了企业内部控制制度和企业会计理论,作为一种新型的边缘学科,在对企业经营管理产生重大变革的同时,也对企业数据安全管理提出了新的挑战。 Accounting computerization is an inevitable trend of the modern social economic development, an inevitable result of new competition and new technologies under the condition of economic globalization. It not only changed the accounting and auditing methods, but also changed the internal control system and enterprise accounting theory As a new type of frontier discipline, it has brought about new challenges to enterprise data security management while making major changes to enterprise management.