会计电算化提高了企业会计工作质量和会计工作效率。越来越被各个单位所重视,是以后会计工作发展的方向。但由于会计电算化是会计学、电子学和信息学的综合运用,会计传统的核算环境、信息载体、管理模式、安全控制体系均发生了变化,随着信息技术的发展和会计改革的深化,电算化将面临众多新的挑战,电算化安全是面临的挑战之一。 Accounting computerized to improve the quality of corporate accounting and accounting work efficiency. More and more attention by all units is the direction of future accounting work. However, accounting computerization is the comprehensive application of accounting, electronics and informatics. The traditional accounting environment, information carrier, management mode and security control system have all undergone changes. With the development of information technology and the deepening of accounting reform , Computerization will face many new challenges, computerized security is one of the challenges faced.