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会计信息系统的特点之一就是连续、系统、全面、综合地对企业的经济业务进行反映,这使得集计算机及通讯技术为一体的会计信息系统的安全显得格外重要。因此,必须对系统的安全进行分析研究,建立起必要的内部、外部安全制度,以抵抗来自系统内外的对系统硬件、软件的各种干扰和破坏。只有严格的安全措施,才能保障会计信息系统实现连续而全面地进行业务处理。
Accounting information system is one of the characteristics of continuous, systematic, comprehensive and comprehensive reflection of the business of the economy, which makes the computer and communications technology as one of the accounting information system security is particularly important. Therefore, the security of the system must be analyzed and studied, and the necessary internal and external security systems must be established to resist various kinds of interference and destruction to system hardware and software from both inside and outside the system. Only strict security measures to ensure the accounting information system to achieve continuous and comprehensive business processes.