会计电算化的风险及防范措施

目 录

一、会计电算化的含义及作用····························································1

（一）会计电算化的含义································································1

（二）会计电算化在我国的发展现状······················································1

（三）会计电算化的作用································································1

二、会计电算化过程中存在的风险····················································1

（一）会计电算化软件购买中存在的风险·················································1

（二）实际使用软件过程中存在的风险····················································2

（三）数据共享和系统维护中存在的风险··················································2

（四）电子信息档案管理存放中存在的风险···············································2

三、防范会计电算化风险的措施··························································2

（一）加快电算化法制建设，规范电算化安全管理···········································2

（二）拥有一批技术过硬素质优良的系统管理和软件操作人员································3

（三）加强系统维护，防范风险··························································3

（四）制定切实可行的电算化会计系统的内部控制制度······································3

（五）加强电算化会计人员培训教育·····················································3

结 论································································3

参考文献·············································································3

会计电算化的风险及防范措施

【摘要】：

随着科学技术的发展，计算机数据处理在会计领域已得到了广泛应用。在会计工作中应用电子计算机和现代信息技术，实现会计电算化，大大提高了会计工作质量和会计工作效率，会计电算化是会计的催化剂。会计电算化影响了会计实践的方方面面，企业在建立了会计电算化系统后，会计基本上从单纯的手工记账、算账、报账中解脱出来，会计核算的准确性和可靠性得到了很大提高，然而，就在会计电算化实现其强大功能的同时，电算化系统的安全问题也越来越突出。由于会计传统的核算环境、信息载体、管理模式、安全控制体系均发生了变化，而且随着电子计算机、信息技术的飞速发展和会计改革的不断深化，电算化将面临众多新的挑战，电算化安全是面临的挑战之一。如何提高会计处理的及时性、准确性，确保会计电算化的安全，充分发挥会计参与企事业单位决策和管理的作用，已成为各电算化单位需要解决的问题。因此，本文提出了强化技术安全管理、建立科学有效的制度保障机制和提高人员素质等几个方面的措施，以防范电算化会计系统的风险。

【关键词】：会计电算化，风险，防范措施