电子计算机应用于银行会计业务,结束了传统的手工操作,是会计史上的一次革命.然而,计算机作为一种特殊的高科技电子产品,虽然具有非凡的计算能力,但它最终也不过是被人们利用的工具而已.从安全角度分析、计算机具有如下突出特点、第一.有一个开放的软件环境.第二,应用软件的功能受人的意志支配,实现过程迅速而不可见.第三,对信息资源的复制修改不留痕迹.这些特点给计算机的应用提供了广阔的前景,但也给一些不法分子以可乘之机,其弊病给银行的计算机资源造成了严重威胁.目前,由于管理不善.制度执行不严.我国银行系统电子计算机犯罪案件频繁发生,利用电子计算机盗取资金挪用资金、利用密码汇转资金等恶性案件时有发生.针对这种 Computer used in bank accounting business, the end of the traditional manual operation is a revolution in the history of accounting.However, the computer as a special high-tech electronic products, although with extraordinary computing power, but ultimately it is only people The use of tools only from the security point of view, the computer has the following salient features, first, there is an open software environment. Second, the application of software functions subject to the will of the people, the realization of the process quickly and invisible. These characteristics provide a broad prospect for the application of computers, but also give some criminals an opportunity to take advantage of, its disadvantages to the bank’s computer resources poses a serious threat now, due to poor management The implementation of the system is not strict.China’s banking system, electronic computer crime cases occur frequently, the use of electronic computers to steal funds misappropriation of funds, the use of passwords to transfer funds and other vicious cases have occurred.For this