会计信息化与信息安全问题研究

【作者】 王玉法； 赵国平； 郑保生；

【机构】 河南理工大学经济管理学院；

【摘要】 信息技术的发展使社会生活的方方面面发生革命性的变化,会计也不例外。新的管理思想、技术、手段和模式不断涌现,传统的理论和方法受到空前的挑战。在电算化基础上发展起来的信息化概念在各个领域被人们迅速接受。正是在这样的背景下,会计信息化的概念应运而生并取得了飞速的发展,但应该引起重视的是:会计信息化在为会计工作带来便捷和高效的同时,会计信息的安全问题将成为会计信息化发展的"瓶颈"。因此,确保会计信息的安全是实施和完善会计信息化的必经之路。更多还原

【Abstract】 Information technology’s development causes all aspects of the social life to have the revolutionary change,accounting is not exceptional.The new management thoughts,technology,method and mode constantly emerging,the traditional theory and the method receive the unprecedented challenge.The informationization concept which develops in the computerization foundation is accepted rapidly in each domain by the people.It is in this context,the informatization accountancy cutting-in and obtained the rapid development.But what should bring to the attention is: Accountant informationization while brings convenient and highly effective for the accountancy,accounting information’s security problem will become the "bottleneck"of accounting informationization development.Therefore,to ensure the security of accounting information is the road of implementing and consummating accounting informationization which must be taken.更多还原