应用电子计算机技术与信息技术的电算化会计大大提高了会计工作的质量与效率,但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。而且,随着电子计算机技术、信息技术的飞速发展和会计改革的不断深化,会计电算化信息系统风险控制将面临严峻的挑战。 Computerized accounting using computer technology and information technology has greatly improved the quality and efficiency of accounting work. However, the traditional accounting environment, information carrier, management mode and security control system of accounting have all changed. Moreover, with the rapid development of computer technology and information technology and the deepening of accounting reform, the risk control of computerized accounting information system will face severe challenges.