浅谈会计电算化风险及其控制

随着科学技术的发展及社会的进步，计算机技术、通信技术与网络技术在会计领域得到了很好的结合并被广泛的应用，作为三者的有力结合，会计电算化由此应运而生。然而计算机安全的威胁也是无处不在的，从计算机的硬件、系统软件到单机系统、局域网络和互联网络再到黑客的攻击及病毒的侵害，再加上会计电算化信息系统和企业内部控制自有的缺陷，使得会计电算化存在着许多风险，本文便从会计电算化的概念及特点入手，谈谈会计电算化的风险及其控制。

关键词：会计电算化；风险；职业道德；内部控制
Talking about the risk of Accounting and Control
ABSTRACT

   With the development of science and technology and social progress, computer technology, communications technology and network technology in the field of accounting has been a good combination and was widely used as a powerful combination of the three, thus emerged Accounting.However, the threat of computer security is everywhere, from computer hardware, system software and application software to the stand-alone systems,local area network and the Internet and then to hackers and viruses,coupled with computerized accounting information systems and Internal control over their own shortcomings,which would make computerized accounting, there are many risks, this article will give accounting conception and characteristics to talk about the risk of Accounting and Control.

Keywords: Accounting；Risk；Professional Ethics；Internal Control     

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