网络尤其是互联网的开放式结构和不受约束的访问,在给会计信息系统带来质的变革的同时,也增加了某些敏感或有价值的数据被滥用的风险。特别是企业的财务数据属重大商业机密,如遭破坏或泄密,将造成不可估量的损失,因而保证网上会计信息安全可靠成为关注的焦点。网络化会计信息系统面临的最突出问题就是安全问题。我们应从内部控制和技术两个 The open structure and unfettered access of the Internet, especially the Internet, bring qualitative changes to the accounting information system and at the same time increase the risk of some sensitive or valuable data being abused. In particular, the financial data of enterprises belong to major commercial secrets. If they are damaged or leaked, they will incur immeasurable losses. Therefore, it is the focus of attention to ensure the safety and reliability of online accounting information. Network accounting information system is the most prominent issue facing security issues. We should take both internal control and technology