安全会计

因此，本文以传统会计为基础，对安全会计体系的构建进行分析。

So the paper will study and construct safety accounting system based on traditional accounting .

具体内容如下：首先，基于传统会计及安全投资理论，分析安全会计的基本理论。

The exact contests are as follows : The first , based on traditional accounting and theory of safety investment , basic theory of safety accounting is analyzed .

企业安全投资会计的披露问题。

The question of disclosure of enterprise safety investment .

企业安全投资会计研究。

Study to the enterprise safety investment accounting .

安全投资会计是一个新兴学科，目前关于安全投资会计的涵义、假设及核算原则等基本理论尚未成熟。

Safety investment accounting is a new subject .

立足于一般企业的应用实际，共同探讨如何以较低成本打造安全的会计信息平台，使会计信息系统更稳定、更可靠、更安全的为企业服务。

Based on the actual application of general business , the article discusses the ways to lower the cost of building safe accounting information platform in order to provide business with more stable and reliable service .

如果你希望客观、连续和安全地记录会计信息，你就必须遵守一些原则。

If you want to keep your accounting information reported objectively , consistently , or safely , you should follow some principles .

在这个过程中为了安全需要经过会计人员的复核及授权然后将款项支付给供应商。

The process , for the security purpose , shall be reviewed and authorized by the accounting personnel , and then the money can be paid to the supplier .

内部会计控制制度对保证单位财产安全，保证会计信息真实客观，保证单位的业务遵循相关法律都是至关重要的。

Internal control is vital to make sure the property security , the authenticity of accounting information , and the observation of the law for the business in an enterprise .

第二，一个科学完善、及时高效和安全运转的会计信息系统至少包括三个要素：一是要有一支高素质的员工队伍，人是根本；

The second , a scientific accounting information system of perfect , prompt efficient and safe operation includes 3 essential factors at least : One is the employee troops that will have a high quality , person is basic ;

关注和分析这些新问题，从系统操作管理控制、软硬件控制、网络安全控制以及会计档案管理控制、内部审计等方面逐一加以解决，才能够切实落实新环境下的企业内部控制。

Only by paying attention to and analyzing these problems and solving one by one the following problems , could internal control of enterprise really be enforced under new circumstances : control of systematic operation management , software and hardware , net safety , accounting file management and internal audit .

主要包括密码技术（对称加密和非对称加密）、数字签名、SSL协议、SET协议、安全认证体系、会计信息系统的内部控制和外部控制及电子会计数据的生成与管理。

It includes Encryption theory , digital signature , SSL agreement , SET agreement , infrastructure of CA , inner and external control of information system of accountant , the produce and management of electron-data of accountant .

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

假定一家商店委托您来实现一个安全的收银机结算会计系统。

Assume you 've been asked by a department store to implement a secure register balance accounting system .

但是网络环境下会计安全是制约网络会计进一步发展的重要因素。

However , under network environment the accounting security is the important factor restricting the further development of network accounting .

如何应对出现的新问题，笔者认为应建立一套完善的包括内部管理控制、系统操作控制、网络安全控制在内的会计电算化内部控制制度。

The author thinks that a complete and perfect system of the internal control of computerized accounting , including internal control of management , system operation , Internet safety , should be built in order to deal with the new problems .

高校内部会计控制是高校为了保证国有资产的安全完整、确保会计工作质量而有意识设置的一系列相互联系、相互制约的制度、方法等组成的有效管理体系。

Internal accounting control system of colleges and universities is an effective management systems which composed of a series of interactional systems and measures . It is established in order to guarantee the safety of state-owned assets and the quality of the accountants .

结合安全投资的特点对安全投资会计各要素确认和计量问题进行了深入探讨。

A deeply inquire combining the characteristics of safety investment has been made to the elements of safety investment accounting and calculation questions .

因此弄清楚目前网络会计存在的安全问题及如何构建一个网络会计安全系统对网络会计自身的稳健发展有着非常重要的意义。

Therefore , to clarify the current security problems of network accounting and how to build a security system of network accounting has a very important significance for the stable development of its own network of accounting .

本文首先对安全投资的涵义进行了界定，并对建立安全投资会计的重要现实意义进行了分析。提出了安全投资会计假设、核算的特殊原则等。

This article defines the connotation of the safety investment , and analysis the significance of establishing the safety investment accounting and puts forward the safety investment accounting hypothesis , the special rules of accounting .

目前，国内外对安全投资的研究主要集中在安全投资决策及安全成本-效益分析等方面，而对安全投资的会计问题方面研究很少。

Studies on safety investment mainly focus on decisions of safety investment , analysis of safety cost effectiveness , etc. But accounting of safety investment is hardly studied .