****大学20**届本科生毕业设计（论文）
附录
The security research of accounting information system
Introduction
Accounting information system enables the traditional accounting process to operate on the computer, which brings the convenience to accountant, but simultaneously overlooks the accounting information system(AIS)security problems which should not be overlooked have emerged．When people enjoy the convenient of AIS，they also bear the security risks．With
improving of society information，the security issues of AIS growing abdomen on．It is great significance research，either for society or for enterprises，that How to face the security issues of AIS and how to find effective ways to solve them．
Information carriers of AIS transform from paper into bits，its security problem is one of the most important factor affecting AIS．There are some discussions on the AIS security，but it is mostly from the technical point of view，excessively except to solve the problems on computer security and network hardware products and technology，and pay little attention to the management system，and the information system security assessment．The giving measures to the net work accounting security is just listed some of the major computer and network security technology．
1. The security issues
The security of AIS is users most worry about；the main security risks are the following factors：
(1)The computer system faults．All computer systems may have the failures on software，hardware，or the network itself．These failures lead to data losses even system paralysis．
(2)The distortion of accounting information and data．The quality of accounting information directly affects the management decision—making．The basic requirements of AIS are true complete and accurate．Once the accounting information system security has been harmed，it would cause the accounting data lost or camper with，resulting in the distortion of information．
(3)The security issues of online clearing．The financial activities on the internet，such as online sales，online clearing，online ordering，have increasing under the electronic—commerce．The two parts take trading activities simply by virtue of the credibility，so the enterprises will have the security issues of financial settlement．
(4)Ethical considerations about security．Firstly，the ethical factors of the internal staff of the enterprises．Internal staff fraud or illegal use of accounting data，which is caused by unintentional acts，may lead important information of the enterprise leaking．Secondly，
13
****大学20**届本科生毕业设计（论文）
computer victims or net work vicious attack causes the system unable to operate normally．
The four factors above all constitute enterprise accounting system security risk as an important form．To ensure the accounting information system security and stability in operation，we should establish the necessary security strategy so that AIS can pay better role to serve economic construction．
2. The strategy to ensure the safety of AIS 2.1 Establish a perfect system of AIS
Establish a perfect system of AIS is the fundamental guarantee to ensure the safe operation of accounting and to provide the accounting information timely and accurately．Furthermore，it is the prerequisite for electronic accounting．
(1)Establish import control system for accounting information system to provide the basic security guarantees．Firstly，establish accounting confirmed security control，through third—party agencies to recognize the original documents and to confirm the reliability of input information by dynamic digital signature，in order to guarantee the accuracy of the data．Secondly，set the input security control of accounting document，and minimize human intervention from the original document electrified to accounting receipts electrified to ensure the electronic accounting receipts accuracy and reliability．
(2)Establish operational control system for the accounting information system to provide operational level security guarantee．Establish operating authority security control，and prevent the problem of ultra authority operation of the system．Establish strict operational control standards on accounting information systems operation to guarantee system continue operating，even if the system itself has abnormal phenomenon caused by lack of development．
(3)Establish internal supervision and management mechanism for the accounting information system to provide internal security protection．Establish a corresponding mechanism for the supervision，monitoring the use of relevant personnel to ensure that there is no danger of internal accounting information system，so as to ensure the AIS operation normally．Establish corresponding punishment mechanism，which the relevant personnel who be punished by mistake to ensure maximum there is no possible internal problems．All these will protect the authenticity and reliability of the information． 2.2 Establish the necessary security measures
To ensure the accounting information correctly and reliably，we need to create the necessary protective measures expect establishing a sound management system．In general，protection measures can be divided into the following aspects：
(1)Designate a professional people to manage and maintain the database．It will ensure the data that AIS interdependent on security and integrity．Keep the accounting data secret and
14
****大学20**届本科生毕业设计（论文）
control the authority of people who use the AIS reasonably to ensure database management system safety．
(2)install an effective firewall and virus—killing software．Using technology protection measures，such as firewall and identification system，shuts network for unauthorized users，ensures network security and prevents important information leaking during transmission．
Regularly update virus database of anti—virus software，scan and kill computer systems within the network for virus to prevent the virus attacks on information systems and accounting database system caused the damage．
(3)AIS itself should increase security to ensure the system without external aggression or in violation of certain resilience．
(4)Enhance safety education of AIS user．System users especially the system operator should establish a sense of safety，enhance the knowledge of the computer, communication and network，and improve professional quality．Furthermore they should set good professional ethics，consciously abide by the rules and regulations and various operational rules to prevent unnecessary mistakes．
(5)Establish specialized information management to guide and implement the enterprise informative．Meanwhile it has responsibility to maintain the network，to ensure smooth flow of the network，to provide a good network environment for AIS normal operation and necessary maintenance，and to guarantee the carriers．that AIS rely on normally． Conclusion
Remarks in a complex and ever changing accounting information system，only by fully understanding their security needs，ensuring effective security control，regularly assessing information system security，finding is relatively weak．For the problems，give the corresponding solutions and constantly improve the existing security system to ensure the AIS work normally and reliably．Factors which affect the security of information systems，and proposing measures to improve the implementation，will it be possible to construct a system．Only on the basis of the security system，Chinese computerized accounting can flourish．
15
****大学20**届本科生毕业设计（论文）
会计信息系统的安全性研究
简介
会计信息系统是传统的会计程序，是在计算机上操作，使会计工作更加便利，但同时忽视了不应忽略，并已经出现的会计信息系统（AIS）安全性问题。当人们享受认可机构的方便，他们还承担了安全风险。随着社会信息化提高，认可机构的安全问题日益腹部上。这是伟大的意义的研究，无论是社会或企业，该如何面对认可机构的安全问题，以及如何寻找有效途径加以解决。
AIS的信息载体手工由纸制的转换为电算化会计信息系统一步到位，它的安全问题是最重要的影响AIS的因素之一。在AIS上有安全的一些讨论，但它主要是从技术角度来看，除了解决过度计算机安全和网络硬件产品和技术的问题，并不太重视管理体系，和信息系统安全评估。对于刚刚上市的大型计算机和网络安全技术上提出相应的网络会计安全保护措施。
1.安全问题
认可机构的安全是用户最担心的，主要的安全风险有以下几方面因素：
(1) 电脑系统故障。所有的电脑系统都有软件，硬件故障或网络本身的问题。而这些故障会导致数据丢失甚至系统瘫痪。
(2) 会计信息和数据的失真。会计信息的质量直接影响到管理决策。认可机构的基本要求应是真实，完整和准确的。一旦会计信息系统的安全受到损害，这将导致会计数据丢失，或信息失真。
(3) 网上结算的安全问题。互联网上的金融活动，如网上销售，网上结算，网上订货，等电子商务。这两部分所采取简单地凭借贸易活动的信誉来进行网上交易，因此企业将财务结算的安全问题。
(4) 安全性理论方面的考虑。首先，企业的内部工作人员的道德因素。内部工作人员诈骗或非法使用的会计数据，这是造成无意的行为，可能导致泄露企业的重要信息。其次，计算机网络工作的受害者或恶毒攻击导致系统无法正常运转。
以上这四个因素构成企业的重要形式的会计系统的安全风险。为了保证会计信息系统的安全性和运行的稳定性，我们应建立必要的安全战略，使认可机构可支付的作用，更好地服务于经济建设。
2.确保AIS（会计信息系统）的安全 2.1建立必要的保安措施
建立完善的AIS系统的根本保证，确保安全运行和会计提供的会计信息及时，准确。此外，它是会计电算化的先决条件。
16