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科学技术的迅猛发展,带动了计算机网络技术的进步,使得原本会计信息系统的局限性得到较大改观,渐渐向会计信息系统的共享性过渡。伴随着会计信息系统的开放化和分散化进程的加快,电算化环境下的会计信息系统也迎来了前所未有的风险和挑战。本文围绕电算化环境下的会计信息系统面临的风险进行了探讨,并提出了防范对策,旨在提升会计信息系统的电算化水平。
The rapid development of science and technology, led the progress of computer network technology, making the limitations of the original accounting information system has been greatly improved, and gradually to the sharing of accounting information system transition. With the opening up and decentralization of accounting information system, the accounting information system in the computerized environment also ushered in unprecedented risks and challenges. This article focuses on the risks faced by the accounting information system in the computerized environment, and puts forward countermeasures to improve the computerized level of the accounting information system.