Study On The Precautions Of Accounting Information System Security Problems Under Internet Circumstances

The trend of accounting information system is Internet accounting information system, because of the fast development of network technology recently. Firms use internet accounting information system to process finance and business, such as finance reporting, auditing and so on. It comes with the development of internet accounting information system that there are a lot of security problems, because of internet accounting information system's characters, such as opening, frangibility in its storage media. So, it is important to void the security risk of internet accounting information systems.The thesis analyzed the state of internet accounting information system in China, based on the basic theory of accounting information value and system security. It pointed that there are mainly some problems about the security of accounting information system, such as the stealing of financial information, the ineffective of internal control mechanism, lack of accounting system personnel. Based on what has discussed in the second part, the causes of internet accounting information system's security problems have been discussed from the perspective of management and technology respectively. It pointed out that the risk existing in the hardware, software and network systems, the imperfect of internal control mechanism, and the moral risk of personnel related to accounting information system would mainly result in security problem in accounting information system. Some measures have been brought forward based on the caused. It consisted of internal control measures and external control measures. It pointed out that the main takes of internal control were the control of accounting data security, keeping secret of accounting data, and keeping the complement of accounting data. It also pointed out that the main tasks of the external control were physical control, taking and fetching control, and network port control. Then there is a case for illuminating the application of these measures.