The Analysis Of The Accounting Information System Safety Under The Network Environment

Network accountant is taking Internet as the material base, it has three major characteristics, include the immediate air pressure shrinks,the bidirectional interaction and the virtual space. Because Internet's hypothesized, quick, the dynamic, openness and do not have the national boundary, causes the network accountant's implementation and the development must solve the data storage and the intelligence transmission security problem, the related legal environment question and so on. On the network security and accounting control technology for continuous research and development, will become an eternal theme of the modern accounting safety control application under the digital network environment.In the human history development's perpetual flow, each significant science invention and the technology advancement transform the nature and the promotion civilizations regarding the humanity progress have the huge promotion effect. However, the advanced science and technology forever is a double-edged sword, the humanity while uses it to cope with natural,also uses it to cope with itself. Such as the gunpowder invention causes the people to open up a mine builds roads and moving mountains to fill the seas to become possibly, but utilizes it in the weapon manufacture, then causes the war becomes more brutal fearful, is bigger to the humanity and the natural ruination. Similarly, take the computer as representative's information processing and management technology, enables humanity's cerebrum to extend, enables humanity's intelligence to obtain the limit display, but, the data abused, the information to steal, the financial crime, the manufacture virus, the dissemination bad information and so on high tech crime to cause the harm which to the humanity estimated with difficulty.Take the Internet as the core power drive's new economy, in the global scale is creating the unprecedented development opportunity. The Internet for the country, the enterprise and will have the basic influence personally in the e time's competition, because it will be changing our work and the life profoundly, changed has been continuing over a hundred year commercial competition way. In this exciting time, we will see the network infrastructure will become looks like the industrial age the highway, the running water, the telecommunication network, the electrical power system to be the same.The enterprise implements the electronic commerce adapts the network economic development choice inevitably, is also in the economical day by day whole world integration, the competition day by day intense situation livelihood and the development choice inevitably. Obviously, the enterprise must develop the electronic commerce not to be able to leave the network accounting information system. We knew that what financial data reflection is enterprises funded position and the state of operation, is enterprise's secret information. Once the financial information is stolen or the revelation will bring the heavy loss to the enterprise even to go bankrupt.In network accountant, the information carrier transformed from the paper medium into a bit class, its security problem is the most cores and the most essential question. First, the network accounting information system depends on what Internet/Intranet system use is open style TCP/IP the agreement, it broadcasts the form carries on the dissemination, exists builds the truncation interception, the password to probe and to steal, the status counterfeit, the distortion and the forge information, denying and the malicious destruction and so on safe hidden danger. Next, network accounting information system comprehensive support electronic commerce, electronic commerce involves to many electronic documentary evidence transmission, the electronic currency shift and so on, is also very easy to come under the illegal attack the link. Once more, the network accounting information system's distributional operation causes the network attack to be possible to carry on from many places, but says regarding the enterprise interior user, if the use jurisdiction divides improper, the internal control is lax, also easy to cause the information to abuse with drains outward. Finally, after carrying out network accounting information system, the financial control and the business management have realized the integration, enterprise's management and operation nearly total dependence in the network system, if the enterprise is not negligent in the management monitoring to the network management and maintenance level Gao Huo to cause the network system paralysis the serious influence enterprise's whole operation. Network accountant faces exterior and the internal violation; cause us to take the practical and feasible security countermeasure.Presently, regardless of being the user or the system provider, when solution computer accounting information system's security problem always from technical angle embarking, computer system's security, the reliability reposes excessively in the computer and in the network hardware product and the technology, but has neglected the control system, management system's construction, more deficient systematic, thorough research. In fact, the computer system security or not, is mainly decided by the use and the close computer's person, manages is more important than the technology. This article mainly studies under the establishment network environment from the control system and the technical two aspects the accounting information system's safety mechanism.This article in rationales and so on accounting information's value characteristic and system safety, has analyzed the current our country network accounting information system existence main security problem in detail, then the reason which produces to the network accounting information system existence's security problem has conducted the analytical study, finally proposed the corresponding safety precaution measure from many angles. In order to establish the accounting information system security problem guard system to provide the instruction has enriched our country network accounting information system correlation theories knowledge. Through accounting information system safety this selected topic carries on to our country network environment under searches analyzes, expected that may to establish under the network environment the accounting information system safety system to provide certain theory reference value, under better establishment network environment accounting information system's safety control system and safety control system.