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加强会计电算化工作的安全监控,切实防范会计风险,严厉打击计算机犯罪,是我国会计电算化面临的一个重要课题。 一、会计电算化工作中存在的主要风险 1.会计软件开发和设计造成的风险。在应用软件开发和设计过程中,由于研制人员考虑的问题不够全面、科学,致使开发的软件容易出现差错,许多软件缺乏操作日志记录功能,对操作人、操作时间和内容无具体记录,有了问题不便于追究责任。另外,数据库缺少必要的加密措施,为会计资料的安全可靠埋下了隐患。 2.管理者缺乏足够的重视造成的风
Strengthening accounting computerization of accounting security monitoring, effectively prevent accounting risk, crack down on computer crime, accounting computerization in our country is facing an important issue. First, the main computer-based accounting risks exist 1. Accounting software development and design of the risks. In the application software development and design process, due to the development staff to consider the issue is not comprehensive enough, science, resulting in software development error-prone, many software lacks operational logging capabilities, the operator, operating time and content of no specific record, with The problem is not easy to hold accountable. In addition, the database lacks the necessary encryption measures, laying a hidden danger for the safe and reliable accounting information. 2. Managers lack sufficient attention to the wind