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网络技术在企业会计信息系统中的应用,在提高工作效率的同时也使会计信息安全面临着严重的威胁。本文分析了电算化会计信息安全存在的问题,并提出了相应的内部控制对策,以期确保电算化环境下企业会计信息的安全。
The application of network technology in enterprise accounting information system faces the serious threat to the accounting information security while improving the working efficiency. This paper analyzes the problems existing in the computerized accounting information security and puts forward the corresponding internal control measures in order to ensure the security of the enterprise accounting information in the computerized environment.