论文部分内容阅读
会计电算化给人们带来许多收益的同时,也带来了隐含的风险。会计电算化的风险概括起来有三种:一是硬件风险,二是软件风险,三是计算机舞弊。1.硬件风险硬件风险是指由于计算机硬件系统发生故障或毁损而带来的风险。例如计算机主机故障造成会计业务处理的中断,储藏介质毁损而造成会计数据丢失等。为做好硬件风险的防范应注意下列几点:1)保证机房环境良好,电力供应正常,一般应配备不间断供电电源,这样可以避免突然断电所造成的数据丢失。
Accounting computerization to bring many benefits to people, but also brought an implicit risk. The risks of computerized accounting summed up in three ways: First, the hardware risk, the second is the software risk, the third is computer fraud. 1. Hardware Risk Hardware risk is the risk of failure or damage to the computer hardware system. For example, the mainframe computer failure caused by accounting business interruption, damage to storage media caused accounting data loss. In order to prevent the hardware risk, we should pay attention to the following points: 1) Ensure the equipment room environment is good and the power supply is normal. Generally, it should be provided with uninterruptible power supply, so as to avoid data loss caused by sudden power failure.