Network Accounting Information Systems Security Countermeasures

The continuous development of network accounting promotes the improving of the accounting methods, objectives, functions, supervision and management, but what should not be ignored is that the network technology poses a serious security threat to the accounting information system, so in order to avoid disadvantages, this paper choose to discuss the safety of the accounting information system under the network environment.Firstly, we review classical documents about the security status of the network accounting information system, the existing safety problems as well as countermeasures, and point out the shortcomings of the research at home and abroad. Through the work, we understand the necessity and importance of the security in accounting information system. It also lays the foundation for further research.Second, the ministry of finance carried out the questionnaire concerning the progress about accounting information of large-scale enterprise in2011. We use statistical software to extract the data about the security of network accounting information system. Through the analysis, we know the status of the security of accounting information system and the common problems mainly exist in the hardware system, software system, network system as well as management of data and personnel.Again, after a detailed breakdown of the data, we explain the personality problems and reasons of the network accounting information system security according to the own characteristics of companies under different classification criteria (state-owned enterprises/non-state-owned enterprises, listed companies/non-listed companies, agribusiness/non-agricultural enterprises).Finally, according to the common problems and the reasons of the national large-scale enterprise network accounting information systems, this paper puts forward the corresponding improvement measures about hardware systems, software systems, network systems, personnel and data management. According to the personality problems and the reasons of the national large-scale enterprise network accounting information systems, this paper puts forward specific measures on the basis of different characteristics of the state-owned enterprises and non-state-owned enterprises, listed companies and non-listed enterprises, agricultural enterprises and non-agricultural enterprises.