网络会计信息系统安全对策研究

发布时间：2018-04-05 20:19

本文选题：网络会计信息系统　切入点：共性安全问题　出处：《山西财经大学》2014年硕士论文

【摘要】：网络会计的不断发展，促进了企业的会计操作手段、目标、职能、以及监督管理的不断提升，但不容忽视的是，网络技术也给会计信息系统带来了严重的安全威胁，为了趋利避害，本文选择网络环境下会计信息系统的安全问题进行研究。首先，本文对网络会计信息系统的安全现状、存在的安全隐患以及应对措施进行了一系列文献回顾，并指出了国内外对此研究的不足之处，通过该项工作充分认识了研究网络会计信息系统安全性的必要性和重要作用，同时也为后续研究工作奠定了基础。其次，本文就财政部2011年针对全国大型企业开展的关于企业会计信息化进展情况的问卷调查，运用相关统计学软件处理其中与网络会计信息系统安全相关的数据，从中加以分析得出目前我国大型企业会计信息系统安全方面的现状及其普遍存在于硬件系统、软件系统、网络系统以及数据和人员管理方面的共性问题及其原因。再次，在上述大型企业存在共同安全问题的基础上，对相关数据进行详细细分后，根据不同分类标准下的各企业（国有企业/非国有企业、上市企业/非上市企业，农业企业/非农业企业）自身特点，分别阐述了各类企业网络会计信息系统安全方面存在的个性问题及其原因。最后，根据全国大型企业网络会计信息系统存在的共性问题及原因，本文从硬件系统中硬件设备的购买、安装以及维护管理，软件系统中数据库系统、会计软件的操作以及运行维护管理，网络系统中网络信息安全技术、网络信息安全管理，以及数据人员管理中的制度管理方面分别提出了相应的改进措施；根据企业网络会计信息系统存在的个性问题及原因，，本文根据国有企业和非国有企业、上市企业和非上市企业、农业企业和非农业企业的不同特点提出了适合于各类型企业的具体措施。
[Abstract]:The continuous development of network accounting has promoted the continuous improvement of accounting operation means, objectives, functions, and supervision and management of enterprises. However, it can not be ignored that network technology has also brought serious security threats to accounting information systems.In order to seek advantages and avoid disadvantages, this paper chooses the network environment to study the security of accounting information system.First of all, this paper reviews the security situation, hidden dangers and countermeasures of network accounting information system, and points out the shortcomings of this research at home and abroad.Through this work, we fully understand the necessity and importance of studying the security of network accounting information system, and lay a foundation for further research.Secondly, based on the questionnaire survey conducted by the Ministry of Finance in 2011 on the progress of enterprise accounting informatization in China, this paper uses the relevant statistical software to process the data related to the security of network accounting information system.This paper analyzes the current situation of accounting information system in large enterprises in China and its common problems in hardware system, software system, network system, data and personnel management.Thirdly, on the basis of the common security problems of the large enterprises mentioned above, after the detailed breakdown of the relevant data, according to the different classification criteria of the enterprises (state-owned enterprises / non-state-owned enterprises, listed enterprises / non-listed enterprises),The characteristics of agricultural enterprises / non-agricultural enterprises are discussed, and the personal problems and their causes in the security of network accounting information system of various enterprises are discussed.Finally, according to the common problems and reasons of the network accounting information system of large enterprises in China, this paper deals with the purchase, installation and maintenance of hardware equipment in the hardware system, and the database system in the software system.The operation and maintenance management of accounting software, network information security technology in network system, network information security management, and system management in data management are put forward respectively.According to the personality problems and reasons of enterprise network accounting information system, this paper states that state-owned enterprises and non-state-owned enterprises, listed enterprises and non-listed enterprises,The different characteristics of agricultural enterprises and non-agricultural enterprises put forward specific measures suitable for all types of enterprises.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F232

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