会计信息安全

从信息传播角度看，财务报告模式指会计信息安全的传递给信息需求者的过程。

From the perspective of information spread , the financial report model refers to the process in which accounting information is conveyed to those who need it .

文章指出了互联网络会计信息安全的认识误区，并对互联网络会计信息风险因素进行了分析，最后就我国互联网络会计信息安全问题提出了相应的技术措施和解决方案。

The paper points out that there exists misunderstanding on the security of ac-counting information on internet , and analyses the risky aspects and provides countermeasure to the current security problems of accounting information on internet in China .

网络会计信息系统安全问题与对策

The safety of network accounting information system : problem and countermeasure

将会计信息系统安全控制划分为技术体系、组织体系和管理制度三个部分。

Accounting information system security controls will be divided into technical system , organization system and management system .

影响电算化会计信息系统安全性的因素有环境性因素和数据处理因素。

The environmental aspect and data processing are the two factors which influences the safety of computerized information system .

为建立会计信息系统安全问题防范系统提供了指导，丰富了我国网络会计信息系统相关理论知识。

In order to establish the accounting information system security problem guard system to provide the instruction has enriched our country network accounting information system correlation theories knowledge .

会计信息是否安全可靠，不仅关系到能否如实地反映企业的生产经营情况和财务状况，为企业经营管理提供可靠的会计信息，而且也影响到国家、企业和职工的经济利益。

Whether the accounting information is safe not only concerns that the enterprise production managing status and financial status can be actually / practically reflected to provide the reliability accounting information for the enterprise operation management but also affects the economic benefit of nation , enterprise and staff-members .

计算机会计信息系统的安全风险及其防范

Safety risk of computer fiscal information system and its defence

基于网络的会计信息系统的安全控制

Security Control of Accounting Information System Based on Network

为保证会计信息系统的安全可靠，必须加强网络环境下的会计控制。

We must reinforce the accounting control under the network system to assure the safety of accounting information system .

针对电算化条件下会计信息系统的安全所受到的主要威胁，对会计信息系统的安全控制进行了论述。

Based on the main safety threat of the accounting information system under the electronic data processing condition , the paper deals with the safety controlling of the system .

要避免或减少这一风险，必须从管理制度、人员安排制度、内部审计监督制度、计算机软硬件、病毒控制等方面采取措施，保障电算化会计信息系统的安全。

In order to avoid or lessen the risk , several countermeasures should be taken , such as in the aspects of management system , personnel arrangement system , interior auditing and supervising system , software and hardware , and virus control .

网络会计的特征及信息安全技术在网络会计中的应用

The Character of Network Accountant and the Application Information Safety Technology in the Network Environment

由于环境性及数据处理等方面原因，电算化会计信息系统中存在安全风险。

Due to environment and data processing , there are security risks in the electronic data processing accounting information system .

其次，将网络环境下会计信息面临的主要安全风险归纳为五个方面，分别是：计算机硬件及软件风险、网络风险、计算机犯罪、应用与管理风险、计算机病毒。

These are computer hardware and software risk , network risk , computer crime , the risk of application and management , computer virus .

另一方面，计算机辅助审计还必须对产生这些数据的系统，即会计信息系统本身的安全性、有效性、稳定性做出评价。

On the other hand , the computer assisted audit also must check out the information system itself , and give suggestions to the validity , the stability of the system .

强化会计控制制度确保会计信息安全

Strengthening Accounting Controlling System and Insuring Accounting Information Safety

针对会计信息特点，建立会计信息安全风险评估分析方法，结合会计工作及会计人员等方面，找出会计信息安全管理的特殊之处。

Establishing the accounting information security risk assessment analysis method with the characteristics of accounting information and identifying the unique position of accounting information security management combined with accounting .

计算机犯罪和会计信息系统网络化的发展趋势使得会计信息安全问题成为焦点，尤其是网络环境下的会计信息安全问题更多，更复杂，更突出。

Computer crime and the development of accounting information network systems make the issues of accounting network security become the focus of accounting information . In particular , the problems of accounting information systems security under network environment are more complex and more prominent .

当前最重要的是通过建立和完善会计电算化系统的安全措施，以确保会计信息系统的安全性。

It is considered of great importance at present to establish systematic safety measures for computerized accounting , so as to guarantee the safety of accounting-info system .

随着企业会计信息系统使用范围的扩大和使用程度的加深，会计信息系统的安全性成为企业面临的一个关键而紧迫的问题。

With the expansion of the usable range of accounting information system and deepening of using degree , security of accounting information system has become a critical and urgent issue for enterprises .

论述了网络时代经营管理环境变化的基本特征，构架网络化会计信息系统、网络化会计核算系统，以及网络化会计信息系统的安全控制，力求尽快建立网络化会计核算体系。

This paper discusses the basic feature of running and management environment changes in network era , building network accounting information system and accounting system , and also the safety control of network accounting information system try to build the system as soon as possible .

企业会计人员必须了解影响电子商务安全的各种因素，掌握相关的网络安全技术，制定适合网络会计信息系统的安全控制体系，保证会计信息在电子商务环境下的真实可靠性。

Accountants should know the factors and the techniques of network security , and build a safe control system for the accounting information system to ensure the authenticity and reliability of accounting information in network .