会计信息系统的安全风险及其防范
毕业论文[关键词]：会计信息系统；问题与缺陷；解决方法
Accounting Information System’s Security Risk And it’s Prevention [Abstract]: Accounting information system has experienced a number of different development stages, each stage has its different features. With the development of the times, the accounting information system in our enterprise plays an increasingly important role, the accounting information system has been related to our life. Although the accounting information system has been the development of more perfect, but at the same time it still exist many problems and defects. For each question, we will be in its choice of different solution, and for its defects we should also be targeted to choose different ways to improve. As long as the constant development and innovation, we can guarantee the safety of the accounting information system has become more and more high.
[Key words]: Accounting information system problems solutions
目录
一、引言···1
（一）研究背景与意义1
（二）基本研究思路和研究方法···2
二、会计信息系统理论综述···3
（一）会计信息系统的概述···3
（二）会计信息系统的内涵···3
（三）会计信息系统的核心及管理理念···4
（四）会计信息系统的发展进程··5
（五）实施会计信息系统的意义··6
三、会计信息系统存在的风险·6
（一）计算机硬件方面的风险6
1.计算机自身硬件固有风险·7
（二）会计信息系统软件··7
1.计算机病毒的危害7
2.会计信息系统权限设置的缺失8
3.会计信息系统软件运行风险· ·8
4.数据存储的风险··8
（三）操作风险··9
1.操作人员私自修改程序和数据文件···9
2.有权和无权用户的非法操作··9
3.窃取或篡改商业秘密、非法转移电子资金和数据泄密·· ···9
（四）社会道德风险·10
四、防范会计信息系统风险的对策建议 10
（一）加强会计信息系统管理· 10
（二）形成网上公证的安全机制··· 11
（三）建立严格的数据存贮措施·11
（四）建立 “审计线索制” ···12
（五）强化会计信息系统内部控制···12
（六）完善和积极实施法律法规··13
（七）建立对黑客的防护措施···13
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