一、引言随着网络技术的发展,电算化会计信息系统日趋普及。网络的广泛应用在很大程度上弥补了单机电算化系统的不足,使电算化会计信息系统更加完善,同时也对它提出了新的要求。在网络环境下,经济交易的会计处理与相关业务程序都必须依赖良好的计算机信息系统,而计算机系统本身及系统运行的外部环境等都不同程度地存在着各种安全隐患,会给会计系统带来一定的风险,直接影响单位的会计核算和财产安全。 I. Introduction With the development of network technology, computerized accounting information system is becoming more and more popular. Extensive application of the network to a large extent makes up for the lack of stand-alone computerized system, computerized accounting information system more perfect, but also put forward new requirements for it. In the network environment, the accounting treatment of economic transactions and related business processes must rely on a good computer information system, and the computer system itself and the external environment of the system there are varying degrees of security risks, will give the accounting system with To a certain degree of risk, a direct impact on the unit’s accounting and property safety.