当今社会,企业的会计电算化发展已经成为一个会计改革的重要方面,但是,随之而来的也加剧了会计信息系统内部风险的增加,通过对部分会计信息化的企业进行充分调研,深入分析计算机会计信息系统存在基础设施、系统及会计软件、管理制度缺漏方面的风险,并针对不同的风险提出相应的防范措施。 In today’s society, the development of computerized accounting has become an important aspect of accounting reform. However, it also aggravates the increase of internal risks in accounting information system. Through thorough investigation and study of some accounting informatization enterprises, Analysis of computer accounting information system exists infrastructure, systems and accounting software, management system, the risk of lack of leakage, and put forward corresponding preventive measures for different risks.