Analysis after the application of computerized accounting information network system security

[Abstract] This paper describes three aspects: First, the network accounting Information system security risks mainly. Second, the network accounting Information system security should consider the general principles. Third, the network accounting Information systems, several security measures.

[Keywords] network accounting Information system security

Cause of our Computerized accounting start since 1979, has experienced a nearly 30 year history, been to several stages of development, Computerized accounting career has reached a new stage, accounting software matures, software commercialization, market has reached a considerable scale. To this end, the Ministry of Finance in 1994 and another issued a number of Computerized accounting and norms for accounting of the relevant documents, including <<about the strong development of China's Accounting comments>> clear the overall goal of our Computerized accounting, that is, more than 80% by 2008, the main contribution to the relevant units of account receivable and accounts payable, fixed asset accounting, material accounting, cost accounting, payroll accounting, financial statements generation and aggregation of the basic realization of Computerized accounting business. grow with the rapid development of computer networks is the application, how to ensure network security of accounting Information is maintained by our employees should be aware of the important issues of network accounting information Safety is a system to maintain normal steady state of capability, that in a networked environment for a variety of transactions and matters of recognition, measurement and batch leakage of activities and all aspects of financial data processing that is necessary to include the operation of the system people and objects as the data processing systems, including systems in which that environment, so the network security of accounting information system building is a full range of systems engineering. accounting information system as the treasury in the capital, information security is the accounting the core of information system security, ensure the survival of information, integrity, availability, and confidentiality is a central task of accounting information systems. information system for carrying, transmission, processing, preservation, input, output, query based information services, Information systems security is the basic guarantee of information security.


First, the network accounting information system security risks mainly

Accounting information system is a special information system, in addition to its general information system security features, but also has some security features of its own. Accounting information systems refers to someone as a security risk or non-human factors of accounting information system protection the weakening of the ability of security, resulting in distortion of information systems, theft, property losses to the unit, the system's hardware, software is not working and so the likelihood of the results of the accounting information system security risks mainly in the following areas .

1 accounting information authenticity, reliability open network accounting environment, there is the risk of distortion of information, although the paperless transfer of information can avoid some of the reasons which led the accounting due to human distortion, but still can not rule out electronic documents, electronic books may be free to modify behavior without leaving traces of the traditional reliance on Kam chapter to ensure the effectiveness and clear evidence of financial responsibility means no longer exist due to the lack of effective identification confirmation, the recipient has reason to suspect that information obtained authenticity of financial data; the same as the information the sender, there are similar concerns that the message can be correctly identified and the recipient to download.

2 business critical data leakage in the rapid development of information technology today, information management in the business become more important, it has become an important business capital, and even determine the enterprise's fierce market competition in the success or failure , the financial data is a major commercial secrets, the network transmission process, may be competitors illegally intercepted, resulting in incalculable losses, therefore, to ensure the security of financial data should not be overlooked.

3 accounting information has been tampered with the accounting information in the online transfer process at any time hackers or competitors may be illegal interception and tampering, and at the same time, the virus can also affect information security and authenticity, these are problems to be solved problem.

4 network security. Network is a double edged sword, it allows enterprises to use lnternet network to find potential trade partners, completion of online transactions, but also expose themselves to risk and these risks from: leakage and malicious attacks so-called unauthorized leaks is the illegal invasion of enterprise information systems and steal corporate trade secrets, misappropriation of corporate property or to sell trade secrets in exchange for money. The so-called malicious hackers attack is the deliberate destruction or virus infection , may make the whole system to a standstill. Links to free download http://www.hi138.com Second, the network accounting information system security should consider the general principles

1 requirements, risks, costs analysis of the principle of balance
The absolute security of any network are difficult to achieve, not necessarily necessary. For a network to carry out practical research, and network threats and risks may be a combination of qualitative and quantitative analysis, and then determine the system's security policy.

(2) comprehensive, holistic principles
Should use the system engineering point of view, methods, analysis of network security and concrete measures. Safety measures include: administrative legal means, various management systems (staff review, workflow, etc.) as well as technical measures are often a better safety measures is the integrated application of a variety of methods appropriate results. In short, the cost of various safety measures, the effect of different networks are not the same, according to established security policies to develop a reasonable network architecture and network security architecture.

3. The principle of consistency
The principle of consistency refers to the network security issues should be present in the work of the network cycle, the development of security architecture and network security needs to be consistent, secure network systems design and implementation plan, network validation, acceptance, operation, etc., should the contents of a safe and measures. In fact, in the early stages of network construction should take into account network security measures, and then build than other network security measures to consider not only easier, and costs are greatly reduced.


Third, the network accounting information systems, several security measures

By strengthening the security of accounting information system construction and management, to improve accounting information system security protection and comprehensive response capability, enabling the system to resist threats to effectively protect corporate assets, to improve the integrity of accounting services in the accounting information system construction process, must overcome the "light-weight construction safety, light weight technology management, heavy use of light maintenance," the idea should be to gradually establish a "check and management, security and protection, detection and prevention, evaluation and service" as the basic structure of the safety management and technical system through management and technical two means that the accounting information system technology capabilities continue to improve risk prevention to a new level in order to better accounting of the benefits of using the Internet, ensures data quality and security, the following aspects should start, network technology, combined with the accounting requirements to ensure network security and effective transmission of information.

1 encryption management system in accounting information systems, to strictly control the operation of some aspects, based on the "double password" only "double-password" in place to carry out the same operation. "Dual Password" by two people in charge of this permission accordance with the provisions of their settings, not to others. the "double password" to "and key" process only after the appropriate action. This will not only strengthen the control and management to ensure data security, but also to protect the relevant personnel, to facilitate distinguish the respective responsibilities.

2 form notarized by a third party to contain the Internet security mechanism under the network environment the original documents stored digitally, should make use of network functionality and unique real-time transmission increasingly rich Internet services, to achieve third-party monitoring of the original transaction documents ( the online notary).

3 establish a strict data storage measures to improve security and system data in case of accidental "self-help capacity", should be established to double backup, backup data should be different after the two officers held a separate non- encryption, there are specific operations personnel. some important data can be distributed storage.

The so-called distributed memory, refers to the data file using a certain algorithm, the data string assigned to two or more new series, the formation of a new two or more files, and there are different physical storage devices, even is a remote device.

4. To improve and actively implement the laws and regulations. The state should establish and improve e-commerce laws and regulations to regulate the purchase and sale of online transactions, payment and accounting practices; signed by the relevant foreign research and practical experience to develop in line with China's national conditions and network accounting information management , the disclosure of financial reporting regulations, guidelines, specifies the disclosure of online business obligations and responsibilities, the network accounting information quality standards, regulatory agencies and their powers and responsibilities for the network accounting information system provides a good social environment.


References:
[1] Jie Han, hunting Period. Computerization of internal control research.

[2] Shanghai Accounting, 2000, (1): 1.

[3] Yang Pingbo. Network accounting information system of internal control [J]. Accounting, 2001, (5): 5. Links to free download http://www.hi138.com