网络环境下会计信息系统安全问题与防范.docVIP

毕 业 论 文 论文题目： 网络环境下会计信息系统安全问题与防范 年级专业 2007级 会计学 学 号 学生姓名 贾翔亦 指导教师 徐绪堪 二○一一年五月 网络环境下会计信息系统安全问题与防范 摘 要 会计是随着社会生产的发展和经济管理的要求而产生、发展并不断完善起来的。随着计算机的广泛应用及网络技术的日益完善，网络化、信息化冲击着传统的会计系统。为了更好地利用信息化带来的优势，会计信息系统应运而生。本文的研究思路是:从网络环境下会计信息系统的理论依据入手，提出了网络化会计信息系统面临的安全问题，即网络病毒、黑客攻击、远程控制、非法获取等各种问题，并重点分析了网络环境下会计信息系统安全面临的各种风险。进而，通过一系列化解风险措施解决各种安全问题，其中主要针对系统故障问题、内部人员道德问题和内部控制失效问题、系统关联方道德问题、网络信息安全问题、会计档案保存失效问题以及企业人才缺乏问题相关应对措施进行详细的分析。最后，对未来会计信息系统的完善进行了展望。 关键词：网络环境；会计信息系统；安全风险问题；防范措施 Accounting Information System Network Security and Prevention Abstract With the development of social production and the requirements of economical management, accounting produces, develops and continues to improve together. With the extensive application of computer and the improved steadily of network technology, networking and information technology are assaulting the traditional accounting system. In order to make better use of the benefits of information, accounting information system came into being. This study approaches: we start the study with the theoretical basis of accounting information system under the network environment and analyze security problems, such as network viruses, hacker attacks, remote control, illegal access to other issues, and analyze security risks of the accounting information system under the network environment. Then,we solve all kinds of security issues through a series of risk mitigation measures, among them we mainly focuse on system failure problems, internal staff moral hazard problems and internal control failure problems, the system associated with moral hazard, social network information security problems, accounting and record-keeping failure problems and lack of company talents problems. Finally, we look ahead the improvement of future accounting information systems. Key words：nvironmental network; Accounting information system; Security risk problems; Prevention measures 目 录 引言……