The Influence of Network Technology for the Accounting and the Countermeasures.doc

1、1The Influence of Network Technology for the Accounting and the Countermeasures（Henan College of Animal Husbandry and Economy, Zhengzhou, Henan, China 450002） Abstract. With the economic development, social sectors have achieved fruitful results, so with the corresponding accounting profession in or

2、der to adapt to the development of various sectors of society must also continue to improve and change some of the original theory and accounting methods. Among many changes in the environment, the development of network technology of the original accounting methods had a very significant impact, an

3、d the article describes several aspects from the impact of existing network technologies for the accounting and the corresponding countermeasures. Key words: Network Technology, Information, Accounting Methods Introduction Development and application of Internet technology no doubt greatly enhance t

4、he progress of the enterprise management tools, which greatly promoted the accounting work efficiency. It also 2brought new problems to the corporate accounting internal control, and the specific performance is as follows: The Declining Accounting Information System Security. When it entered into th

5、e accounting information system, accounting information security suffered greater challenges. The network is an open environment, and in theory, it can be accessed, unless they are physically disconnected. Because of this, the accounting information system to ensure it is difficult to completely avo

6、id the problem of unauthorized access. Especially when this system there is a serious bug program, the system capacity is very poor security controls and system managers cannot adjust, so it is difficult to ensure that the system information will not be stolen or tampered with. This attack may come

7、from outside the system, it may be from within the system, but the event will result in huge losses to the enterprise. The rampant computer viruses also brings great risks to the accounting information system, and now the computer virus is hard to detect, it can be via Email, Web, instant messaging

8、software, etc., and its propagation speed is 20 times alone, so the effective control computer virus is to ensure that the accounting information system security is an important part. 3To Extend the Scope of Internal Control Enterprises in the establishment of accounting information system, accounti

9、ng control environment is also great changes occur: Firstly, the composition of the accounting department personnel structure has changed from the original finance, accounting, computer operators expanded to also consider network System maintenance staff and network administrators etc.; Secondly, ex

10、pand the scope of the accounting treatment of business, in addition to the completion of the basic accounting business, accounting information system also integrates a number of management and finance related functions. For example, online tax, online customs, regulations and financial information o

11、nline inquiries, online sales, online banking, online securities trading and online foreign exchange and so on. Increase The Development Of E-Commerce is Difficult to Control Gradually gained popularity in recent years, e-commerce, online trading increasingly common, e-commerce on the one hand was g

12、reatly improved the efficiency of enterprise business activities, to bring boundless vitality, another aspect to the accounting information system of internal control with a new challenge. E-commerce-based documents, electronic money, online banking and online billing, etc., although you can speed u

13、p the 4turnover rate of their own, but the accounting information system risks are unprecedented. Once all of the original documents of all enterprises have adopted digital format, which will increase business and depends on the notarys electronic document information fidelity is especially importan

14、t. It has recently started realization of the electronic seal, “Electronic Signature Law“ has begun to implement, because it is implemented, and did not reach perfection. While the legal aspects of the network are relatively small and is not standardized, it also gives accounting information system

15、with two great difficulties and unprecedented challenges. Changes in the Control Environment In the accounting information system, unlike the traditional manual and computerized accounting systems bookkeeping stage, “flat“ organizational structure will replace the “vertical“ type of organizational s

16、tructure. The corporate computer network system using the crisscross, changing the traditional information uploaded issued vertical transmission methods, decision-makers to make contact directly with the executive level, middle management is weakened, leading to the upper level is no longer the orga

17、nization, and become the center of action. So that enterprises in modern competition may 5occupy time advantage. The new flat organizational structure enables both internal and external personnel at where they are easy to obtain account information. To address the above problem, you can take the fol

18、lowing approach control. The Accounting System Maintenance Control System maintenance, including software modifications, the code structure modification, etc., related to the restructuring of the system function, the expansion and improvement of its process are similar to system development. Therefo

19、re, the system developed control method is also suitable for network system maintenance. It should also establish maintenance approval system maintenance methods, maintenance, content testing, maintenance, documentation standardization system, and maintain with the machine, test data and operating s

20、ystem, and so the machine. The maintenance control system includes installation, modification, update an extension, backup and other work. A Control System Environment The environmental control system is to ensure that the accounting information system hardware physical stability, prevent the emerge

21、nce of a similar fire, flood, accident, etc.; reduce the occurrence of unexpected events caused by the loss 6of the enterprise. In the 911 event, the New York World Trade Center attacks suffered the disaster quickly spread commercial activities, and make a normal transaction is aborted, the damage c

22、aused incalculable. The following survey shows the probability of a disaster: the probability of natural disasters is 30%, the probability of sabotage was 45%, and the probability of human error is 25%. Control of the object, including the accounting information system operating environment temperat

23、ure, humidity, power supply systems and magnetic fields, etc.; Controlling aspect is the accounting information system during operation; Take measures to control air-conditioning equipment is installed to protect the electronic components necessary for stable operation temperature and humidity index

24、; installation baseline system to ensure stable operation of the computers hardware system must supply quality indicators; Strictly prohibited magnetic objects into the room, the computer hardware will not be used to ensure that a strong magnetic field interference (computer system hard drives, moni

25、tors, network line because of a strong magnetic field interference was not working properly). The Control of System Maintenance The purpose is to maintain control of the system management 7of maintenance work in order to ensure that accounting information system stable, continuous operation can be c

26、ontrolled from the following two aspects: Test used to maintain the computer system must be used in the actual business and computer system for processing the phase separation, and can not share a computer system. For accounting information system operating in the application software, system softwa

27、re upgrades and platform conversion must follow the principle of conservatism, you must change when the first test in the maintenance of the system, to develop viable programs and emergency measures software changes to be implemented. Control Network Security Accounting information system than the m

28、anual accounting systems and computerized accounting system is a network of advanced technology to make the original stand-alone operation into multiple computers to work together, but with the widespread use of the network, the problems caused by more prominent. In recent years, computer viruses sp

29、read using the Internet presents a clearer upward trend, which is due to the virus which are currently shared via LAN or the use of weak passwords in the LAN system to spread. Control of 8Resources Accounting Information Accounting data resource control system controls the entire main security objec

30、tives to prevent data program is modified, damaged, and be infected. The treatment should be layers of defenses to guard against. Each operating system each module must set the appropriate password, to prevent illegal operation right personnel. For specific information, who can read and who can be r

31、ewritten, those people must have strict rules. Threats to the security of the database system, mainly from two aspects: First, the database system and beyond personnel unauthorized access; the second is due to a system failure, malfunction or vandalism causing physical damage to the database. In res

32、ponse to these risks, the main accounting data resource control may take the following measures: A Reasonable Definition of Sub-Mode Applications Sub-mode refers to all the data resources or application of a particular user to a subset of the data item. In IT terms, in order to prevent unauthorized

33、access to legitimate users or illegal visitors easy access to all accounting data resources, should be based on different application projects (functions) are defined for the user data sector and, to do what data is needed, use What data, what data is open. 9Accounting System Data Resources and Auth

34、orization Form Each user-defined resource access to data scope and content, respectively provide access to the database, modify, delete, insert, etc. operating authority. Data Backup and Recovery System IT data backup and recovery under centralized than batch processing environment is more complex,

35、in order to ensure the effectiveness and consistency of system recovery, to establish business log file (log file processing system), and checkpoint file job content information can be recorded, and restarts the operation point is necessary. For file data control, documentation in the development pr

36、ocess will form a complete set of documents, including: system specification, program instructions, data structures, brochures, operation manuals, etc. To ensure proper system operation, the data must be kept secure, subject to the approval be registered to use, modify, review for approval by hand a

37、nd do modify records. Strengthen Accounting Control Specific Operations Operational control is a specific application system used to prevent, detect and correct errors, and to dispose of illegal conduct internal control measures. In most applications, 10control measures can be directly embedded syst

38、em development software functions. These control measures can be divided into three categories: Input Control Where said input control means the system can be processed formal confirmation of electronic data, converts it to the machine can perceive the shape and the machine can be identified and to

39、be a reasonable assurance that data (including data transmitted by the communication line) is not lost, deleted, plus, duplication or undue changes. Input controls include initial data given incorrect rejected or modified to give control to re-enter. Input controls include data acquisition and contr

40、ol and data input control, specifically including the contents: Prevention vouchers and other original documents and accounting data have not been approved for computer processing, especially for manually fill in the original documents and vouchers for scrutiny. The approval of the general accounting business process should be restricted to EDP (Electronic Date Processing, Electronic Data Processing) outside the department, the EDP department right and approval of business; we cannot