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会计电算化是现代会计理论与计算机技术相结合的产物。目前国内企业会计电算化发展的进程比较缓慢,而且尽管有些企业使用了会计软件,但真正完全摆脱手工记账的并不多,其中一个重要原因就是会计电算化信息系统的安全性问题还没有妥善解决,在很大程度上制约了会计电算化的进一步发展。因此,如何保障计算机会计信息系统的会计数据输入正确、处理及时和存储可靠,防止故意或非故意造成的会计数据破坏或失密等安全性问题,已成为进一步推动会计电算化进程的迫切要求。
Accounting computerization is a combination of modern accounting theory and computer technology. At present, the process of accounting computerization in domestic enterprises is relatively slow. And although some enterprises use accounting software, they are not completely removed from manual accounting. One of the important reasons is that the security of accounting computerized information systems Without proper solution, to a large extent restricted the further development of accounting computerization. Therefore, how to ensure the accounting data input of computer accounting information system is correct, the processing is timely and the storage is reliable, and the security problems such as the accounting data destruction or the deception caused by intentional or unintentional purpose are prevented, which has become the urgent requirement to further promote the computerized accounting.