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信息时代许多组织都依赖于计算机系统进行着每天的经营活动,如果计算机系统遭到灾难性的破坏,企业不仅可能受到严重的直接损失,而且由于重要经济信息的毁灭,潜在损失更为巨大。美国“9.11”事件的突然发生,严重地中断了美国很多企业的正常商业活动,有的企业会计信息毁灭殆尽,这也给我们一个警示。我国很多企业甚至一些现代化的大企业,会计信息系统的灾难风险防范意识薄弱,只能应对一些局部性灾害或损害。在灾难发生时,有效实施灾难风险的管理,确保会计信息系统的正常运转和企业的正常经营,这一问题必须引起人们的广泛关注。会计信息系统的灾难风险管理作为企业灾难风险管理的重要组成部分,包括灾难预防和灾难恢复计划两个方面。
Many organizations in the information age rely on computer systems for their daily business activities. If computer systems are catastrophicly damaged, companies may not only suffer serious direct losses, but also potentially lose even more because of the destruction of vital economic information. The sudden occurrence of the “9.11” incident in the United States has seriously interrupted the normal commercial activities of many U.S. companies and destroyed the accounting information of some enterprises. This also gives us a warning. Many enterprises in our country and even some large modern enterprises have a weak awareness of disaster risk prevention in accounting information systems and can only cope with some localized disasters or damages. In the event of a disaster, the effective implementation of disaster risk management to ensure the normal operation of the accounting information system and the normal operation of enterprises must be a cause for widespread concern. Disaster risk management of accounting information system as an important part of enterprise disaster risk management, including disaster prevention and disaster recovery plan two aspects.