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我国目前会计电算化发展的进程比较缓慢,而且尽管有些单位使用了会计软件,但真正完全摆脱手工记帐的并不多,其中一个重要原因,便是会计电算化信息系统的安全性问题未得到妥善解决,在很大程度上制约了会计电算化的进一步发展。因此,采取有效措施保护电算化信息系统的安全和完整,已成为进一步推动我国会计电算化进程的迫切要求。笔者认为,应从技术和制度管理两方面入手,提高系统的安全性。
At present, the process of computerized accounting development in our country is relatively slow. And although some units use accounting software, it is not so much that they completely get rid of manual accounting. One of the important reasons is the security of accounting computerized information system Has not been properly resolved, to a large extent restricted the further development of computerized accounting. Therefore, taking effective measures to protect the security and integrity of computerized information systems has become an urgent requirement to further promote the process of computerized accounting in our country. The author believes that we should start from two aspects of technology and system management to improve the security of the system.