With the rapid development of information technology and its application, the information age has replaced the industrial age, the global economy has moved towards the network economy, and the enterprise environment has undergone tremendous changes. As an important management activity and function of enterprise management, accounting is the basic requirement for modern enterprise management to change the manual mode and coordinate with other management activities and functions of enterprises. It is the general trend to establish an efficient and complete accounting information system and realize accounting computerization.

Lanzhou Shi Lan Group Co., Ltd. (hereinafter referred to as the company) started the construction of accounting computerization earlier and developed slowly. It took only six or seven years for the whole group company to fully realize computerization. Its implementation has greatly improved the effectiveness and accuracy of accounting information processing and promoted the standardization and refinement of accounting work. But there are always advantages and disadvantages in everything, and there are some potential risks in the actual operation of accounting computerization. We need to take active and effective preventive measures, strictly supervise and control, minimize risks, make accounting computerization run effectively on a legal and healthy track, and truly play its functions.

Simply speaking, computerized accounting is the application of computer technology to accounting management system, but its implementation is a complex project, which will generate risks both in the implementation process and in the implementation process. The following is a summary of the possible problems and countermeasures in the implementation and operation of the company.

1. Risks and countermeasures in the implementation of computerized accounting

Computerized accounting system is a complex system. Before implementation, we should do a lot of analysis, proceed from reality, and establish an computerized accounting information system suitable for our own characteristics according to different organizational structures and the scale and cost-effectiveness of actual business. Otherwise, it is likely to produce waste, consume a lot of manpower, material resources and financial resources, cause economic losses to enterprises, and bring hidden dangers to later operations. In order to prevent this risk, the following points should be considered in the early stage of implementation:

1. 1 The performance of the system should meet the needs of practical application and business development.

One of the purposes of establishing computerized accounting information system is to deal with daily accounting business quickly and efficiently, so the newly established accounting information system should not only meet the needs of existing business volume, but also consider the needs of development in the next few years.

1.2 Fully consider the various information needs of users.

At present, commercial accounting software is basically developed in accordance with accounting laws and regulations and related systems, mainly providing financial accounting information. However, with the complexity of economic business, decision makers need not only financial information but also non-financial information. Therefore, the computerized accounting information system should not only consider its own integration, but also consider its future integration with other business systems.

Our company is a complex and diverse business, cross-industry and cross-regional group enterprise. The management's requirements for accounting information are more and more detailed, and the requirements for the quality and availability of information are higher and higher. However, in the early stage of construction, there was no long-term planning due to weak technical force and tight funds. Group companies and subsidiaries have their own financial software, so it is inconvenient to combine and summarize data, so we can only pour out the data and do it under EXCEL. Time-consuming and laborious, the real group computerized system has not been fully realized, and it can not fully meet the needs of modern enterprise management. We can only improve the group's computerized system when the time is ripe, and the resulting waste can be imagined.

2. External factors caused by financial information security risks and countermeasures

The network era has brought about the change of file transmission mode, but if the financial data stored on the hard disk is lost or invaded by network computer experts, it will cause great losses to enterprises. So how to resolve and prevent these risks should be understood from the following aspects.

2. 1 Establish a secure hardware environment

The reliable operation of computer accounting information system mainly depends on hardware equipment, so the quality of hardware equipment should be guaranteed, especially the important storage equipment. Hard disk mirroring technology is an advanced data storage technology at present, which means that two physical hard disks are installed on the host or server, and one hard disk is used as the main hard disk. The other is called from the hard disk. Through the relevant settings, when storing data, the computer saves the data to two hard disks in real time. The slave hard disk is the mirror image of the master hard disk, which saves all the contents of the master hard disk and has great practical significance.

What the accountants in operation are most worried about is the sudden power failure. Because of the power failure, the data will be wasted before being saved, and even the data will be confused. Therefore, UPS equipment must be equipped, which can ensure the computer system to continue working for a period of time after power failure, so that users can save disks urgently and avoid data loss.

2.2 Computerized software configuration should be safe and reliable.

Generally speaking, most enterprises acquire financial software by purchasing. When purchasing software, we should pay attention to whether the software can ensure the safety and reliability of accounting data and is not easy to be destroyed and leaked. Therefore, enterprises should try to choose mature, stable, genuine accounting software that can basically meet the needs of enterprises.

After collecting market information, determining candidate suppliers, visiting customers of software companies and simulating operation processes, our company purchased Kingdee K/3 financial software. In the past few years, we are satisfied with the performance of its products, the safety of the software itself, after-sales service and technical support.

2.3 Strengthen technical protection and install genuine anti-virus software to prevent network computer expert attacks and virus attacks.

Most modern enterprises are connected with the Internet, which realizes the cross-regional work of the whole group company and facilitates internal data sharing and information exchange. However, the accounting information system under the network may be invaded by illegal users and computer experts. Enterprises should set up one or more firewalls on each computer and install genuine anti-virus software, which can monitor the system in real time, detect the virus in the system data files and find and kill the virus in time. External carrier media should be disinfected before use.

3. Internal human factors of financial information security risks and countermeasures

In practice, due to the low technical level of accountants, data loss and system damage are caused by misoperation, or because of imperfect internal control and irregular computerized operation in enterprises, criminals take this opportunity to intentionally destroy, illegally copy, delete and tamper with the data in the system, resulting in the loss, confusion and disclosure of accounting data, leading to accounting information risks and losses to enterprises. The corresponding countermeasures should be.

3. 1 Establish and improve the computerized accounting operating system.

Our company has formulated the computerized accounting management system for the group headquarters according to the Management Measures for Computerized Accounting and the Working Standards for Computerized Accounting of the Ministry of Finance and the actual situation of our company. It mainly includes computerized accounting post responsibility system, computerized accounting operation management system, computer software and hardware and accounting data management system, and computerized accounting file management system.

The establishment of the system has created a good operating environment for the operation of computerized accounting information system, and prevented all kinds of non-designated personnel from entering the system and illegally operating the system. Operators must operate the accounting software according to the assigned authority, and must not exceed the authority or operate the computer in the name of other operators; Input original data and accounting vouchers as required; Do a good job of backing up relevant data in the system.

The file management of computerized accounting is an important part of computerized accounting system. If the operator fails to back up the accounting data in the computer system to the CD and print out the written materials on time, once it appears, the data will be lost and the consequences will be unimaginable. Therefore, the system must make detailed provisions on this: if a special person must be responsible for timely backup, important accounting files should be double-backed, and anti-magnetic, fire-proof, moisture-proof and dust-proof work should be done at the same time; Accounting data stored in magnetic media should be checked and copied regularly to prevent the loss of accounting files due to the damage of magnetic media.

3.2 Strengthen organizational control

In computerized accounting information system, many risks brought by potential control problems, such as program fraud and data destruction, all stem from control problems.

Control mainly includes separation of responsibilities and containment of responsibilities. Through the personnel organization mechanism, the possibility of unintentional and intentional mistakes by personnel can be reduced, and the rigor of accounting activities organization after accounting computerization can be improved. For example, when the system administrator modifies and restores data, the personnel responsible for the daily operation of data must be required to be present for supervision.

3.3 Make full use of the "system log" in the software.

It records comprehensive information including operation time, operator information, operation content and so on, so that once there is a problem, it can be checked according to the clues provided by the "log".

Strengthen the safety education and professional knowledge training for operators of computerized accounting system, improve the application level of safety precautions for operators, master computer network knowledge, improve professional quality, establish good professional ethics, consciously abide by various operating rules and regulations, and prevent unnecessary mistakes in work.

After the implementation of computerized accounting in enterprises, the face of accounting work has changed, and the environment of accounting and accounting management has also changed greatly. While the performance disclosure is true, the listed company is required to provide financing plans, and a special person can be set up as a guarantor to restrict the irrationality of company financing.

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