The construction of accounting information system under the environment of the network

Abstract

On the computer and network technology as its symbol of information trend changed the world, including accounting, various industries caused profound effect, this trend not only change the habit of people thinking, has also changed the way of people work. The traditional book accounting system has been increasingly replaced by computer, database and the network accounting system, make efficiency and lower cost. But at the same time, a new network accounting system also brought a safety problem, particularly, as the continued computer network security technology development; this problem is becoming more and more outstanding. The issues of accounting information system is a system problems, only by the security technology and safety product cannot guarantee the system safety, only from the view of the system, and set up the comprehensive security system, so can better cope with the serious security challenges. Accounting information system is a computer network system, network system, financial software, database and accountants subsystems such as consisted of an organic whole, so the network accounting information system security not only consider a son tasseled safety, but covers all subsystems, and comprehensive management factors and personnel training, the integrated system. This system includes three elements: safety technology, security system and the talented person troop construction. Network accounting information system safety technical systems include computer security, network security and database security three aspects. Network is bearing network accounting information system communication and data exchange platform, each unit is connection system formation of the organic whole resists outside attack link, is the first line of defense, so the safety of network of accounting information system for network security plays an important role. The computer is a network of accounting information system of information processing platform, responsible for data collection, analysis, organizing and storage work, so the computer security have a vital role. Network accounting information system of the core business and database access are closely related. Database security includes database software security and database data security. Database system security and network security, operating system security and protocol security is the information system security four major field of study. Specific include security database programming technology, data storage and backup technique and data recovery technology, etc. Along with the computer and network technology development, the network of accounting information system of external threat facing more and more, accordingly, master necessary information security knowledge become the era of accounting personnel's request inevitably. Two is to cultivate the accounting personnel to abide by the regulations of consciousness. Good rules only instructing can eventually gets effective. To strengthen the training of talents with, is to develop both know computer, network and information security knowledge, and understand accounting and enterprise management compound talents. On the one hand we can introduce information security professional talents and make its work in familiar with accounting industry knowledge; on the other hand strengthen personnel on the continuing education and training, selection again with certain computer knowledge of accounting business backbone to university education information security of professional knowledge, promote practitioners of knowledge updating. Based on the network of accounting information system efficiency greatly improved, original data collection, accounting business handling and accounting statements generated has realized automation. Meanwhile, the development of technology also gives the security of the system has brought great challenges. Network security system of accounting information system construction is a complex comprehensive systems engineering, any hope by single security technology to solve all security issues wish is irrelevant to reality. And we also want to see, completely safe information system is not exist in the process of practice, how to choose the appropriate security technology and model, not only need the professional knowledge and rich practical experience, still need comprehensive consideration of the accounting information system of the scale and system itself security requirements, safety and project budget must be in balance.