网络环境下会计电算化存在的问题及对策研究

内容摘要······················································1

引言··························································2

一、会计电算化的相关概述······································2

（一）会计电算化············································2

1、概念·················································2

2、特征·················································2

2.1 人机结合········································2

2.2 会计核算自动化、集中化··························3

2.3 数据处理及时准确································3

2.4 内部控制多样化··································3

（二）会计信息化···········································3

（三）会计软件·············································3

1、概念·················································3

2、功能·················································4

3、配备方式·············································4

3.1 购买通用会计软件································4

3.1.1 优点······································4

3.1.2 缺点······································4

 3.2 自行开发········································4

 3.2.1 优点······································4

 3.2.2 缺点······································4

3.3 企业与外部单位联合开发··························4

 3.3.1 优点······································5

 3.3.2 缺点······································5

4、功能模块·············································5

二、网络环境下会计电算化存在的问题··································5

（一）软件局限性··········································5

（二）硬件设施陈旧········································5

（三）管理现状············································6

（四）系统安全性问题······································6

1、有缺陷的管理系统···································6

2、存储载体存在隐患···································6

（五）对财务专业人员的忽视································7

（六）会计人员授权问题····································7

三、网络环境下会计电算化的相关对策····························7

（一）相关法规的完善······································7

（二）基础性工作的落实····································8

（三）建立授权制度········································8

（四）完善的安全管理制度··································8

（五）改善硬件设施········································8

（六）维护操作系统········································9

四、结语······················································9

参考文献······················································10 

内 容 摘 要

近年来，随着现代信息技术的迅速发展和广泛应用。以及企业的经营环境和管理理念的变化，网络环境下的企业会计也发生了巨大的变化，网络会计电算化系统由此应运而生。会计电算化系统的网络应用，在给企业带来方便快捷的同时，由于信息服务的开放性，数据存储介质的脆弱性和自身的特点，也带来了许多安全隐患。通过对网络会计电算化安全相关理论的分析，在此基础上，提出企业网络会计电算化安全问题的背景下企业网络会计电算化存在的问题、会计电算化的企业网络安全问题的安全管理企业网络会计安全问题和其他问题的软件硬件，最后阐述了企业网络会计安全问题的对策。

关键词：网络；会计信息；安全；对策