随着经济的快速发展,企业对会计依赖程度不断加强,而以手工记账的方式和流程无法满足现代企业发展的需要,而以电子计算机为主要的核算系统的安全性问题就摆在了现代企业面前,因此,研究会计信息系统的安全性具有重要的意义。 With the rapid economic development, enterprises rely more and more on accounting. However, the manual accounting methods and processes can not meet the needs of modern enterprise development. However, the security problems of electronic accounting systems are placed in the modern Therefore, it is of great significance to study the security of accounting information system.