Abstract: Compared with traditional accounting books, computerized accounting books have changed the way of data input, processing and storage, but there are risks brought by lax development and design software, improper business operation and irregular management. The countermeasures are: strengthening the management of software procurement and development, strengthening the control of operating procedures, strengthening the management of data input and output, and strengthening inspection and supervision. [Keywords:] computerized accounting; Account book change; Risk analysis; Preventive measures

1. Changes in computerized accounting books 1. Changes in data input methods. The traditional accounting books are mainly recorded in the accounting books according to the verified vouchers one by one or summarized, and the posting work is complicated and easy to make mistakes. In the computerized environment, the records of accounting books directly depend on the original vouchers or accounting vouchers at the data acquisition port, and the collection and input forms of original data have been greatly expanded, such as manual keyboard entry, introduction of magnetic media such as disks, optical disks and U disks, and remote network collection and transmission. Input method has the characteristics of quickness, openness, pluralism and high efficiency. 2. Changed the way of data processing. In the traditional accounting procedure, it is a simple principle and a complicated accounting process to register general ledger and subsidiary ledger with parallel recording method. After computerization, the whole process of account book data processing is divided into three links: input, processing and output. The accounting information system basically adopts centralized processing mode, that is, multiple subsystems collect original voucher information, accounting vouchers are entered or generated at one time, and various account table data are exported from the accounting voucher entry database. data

The calculation and collection of accounts are highly dependent on the real-time operation of computer information system, and the reconciliation link between accounts and vouchers no longer exists, and data processing shows an integrated trend. 3. Changed the data storage mode. Traditional accounting books store accounting information and management accounting information in paper media. In the computer mode, the data in the accounting processing subsystem are stored in database files such as voucher files and summary files, with electromagnetic media as the storage carrier of accounting information, and can also be stored in magnetic media such as computer disks, memory, tapes and optical disks, and can be printed by a printer if necessary. The input port of original data, the highly dependent computerized software system and the storage medium that is easy to hide information have become the three main factors that affect the risk of accounting books in the computerized environment. These factors not only cause changes in the external form of traditional accounting books, but also bring substantial changes in accounting books. 4. The data registration method has been changed. In traditional account books, the registration of accounting data is divided into six accounts: assets, liabilities, owners' equity, income, expenses and profits, as well as general ledger and subsidiary ledger. In the computerized accounting books, all accounts are assigned an account number. The first digit of the account number is used to mark the major categories of the account, such as assets 1, liabilities-2, equity-3, cost-4 and profit and loss-5. The first three digits are used to mark the accounts in the general ledger, such as cash1kloc-0/and bank deposits-65438. This not only facilitates the processing of various accounts such as general ledger, subsidiary ledger and journal, but also realizes the characteristics of counting (all from vouchers) and data sharing [1]. The relationship between general ledger and subsidiary ledgers at all levels is no longer repeated and parallel, but gradually evolved into a relationship of registration and enjoyment. Second, the risks brought by computerized accounting books

1. Risks caused by lax software development and design. At present, the state has no strict and effective restrictive laws on the research and development of financial software, and there is no strong market access system protection for the promotion of financial software. On the one hand, in order to open the market, pursue market share and meet the improper needs of a few enterprises, some software enterprises have given the green light to enterprises in anti-auditing, anti-bookkeeping, anti-closing, modifying databases, deleting operations,,, and logs [2], which provides an opportunity for a few enterprises and personnel to violate accounting laws and regulations. On the other hand, in the process of software development, because R&D personnel do not consider the problem comprehensively, it also gives criminals an opportunity. 2. Risks caused by irregular operation. Enterprises use modern management methods to replace outdated and tedious manual accounting, but the management concept of enterprise managers has not changed, and strict and scientific management often stays in form. At the same time, due to the lack of strict regulations on the storage medium of accounting books in the computerized environment, its originality and reliability can not be guaranteed, and the transmission and modification of electronic data are very convenient, and some behavioral phenomena such as "seamless modification", "instantaneous deletion" and "quick patchwork" have appeared, which greatly destroyed and improved the originality, authenticity and integrity of accounting books information. Abuse or theft of operating passwords occurs from time to time, which also brings risks to account book data [3]. 3. Risks caused by irregular use management. Due to the lack of clear regulations on financial software, its installation environment and storage methods, for example, some enterprises do not have special computers for accounting, which makes financial software intertwined with other application software, which is not conducive to the special supervision of accounting information; Improper computer maintenance and misoperation also bring risks to account book management. In the network environment, the server is the centralized storage medium of data and an important part of computer account books. Some enterprises have some problems due to various reasons.

Therefore, in order to achieve some purposes, hiding servers, storing servers across regions, and setting servers in the form of agent management have caused the incompleteness of accounting books and the risk of data information. Iii. Countermeasures for risk prevention of computerized accounting books 1. Strengthen software procurement and development management. We should punish the illegal development and promotion of financial software developers and ensure that financial software conforms to accounting and auditing laws and regulations. Users should purchase system software that has been proved to be safe and reliable after practical application. The purchased accounting application software must be approved by the financial department and have detailed operating instructions. Units that develop the application software of accounting computerization must conduct comprehensive and in-depth investigation and research, scientific and systematic analysis and design, and the development process must be standardized, and the developed software must meet the requirements of the Basic Function Specification of Accounting Audit Software promulgated by the Ministry of Finance. The developed software must be examined and appraised by the higher authorities before it is put into operation, and the relevant documents of the software must be complete. Before the formal application, it should go through a period of trial operation to verify the relevant data and avoid the deviation of developers due to incomplete consideration. 2. Strengthen the operation control of accounting computerization. Operate in strict accordance with accounting business and processing flow, and set up control procedures in accounting software to prevent repeated operation, missed operation and misoperation, such as violation of operating procedures and operating time, prompt and stop in time. Establish an operation log system, and all operations should be recorded in computer programs, including operation time, operator name, operation content, etc. Journals and settled business settings cannot be modified or cancelled. If it is to be modified, it must be corrected by preparing accounting vouchers for write-off or supplementary registration to ensure the integrity and authenticity of account book data.

Reality. 3. Strengthen the computerization of data input (output) management. The accounting system mainly consists of three parts: data input, data processing and data output. In these links, it is necessary to predict the possibility of risks, and consider whether the corresponding internal control measures should be embedded in the realization of various functions in the system design process and whether the embedded internal control measures can be used. For some potential foreseeable risks, we should consider whether to take preventive measures in the system, and for unforeseen risks, we should consider whether to leave system space to ensure the accuracy and effectiveness of data in all links and the safety and integrity of account book data [4]. 4. Strengthen inspection and supervision. It is necessary to improve the internal regular inspection and supervision system of enterprises, and regularly check the accounting books and materials, mainly to check whether the computerized accounting treatment is correct, whether it complies with accounting regulations, whether the signature of expenses meets the requirements of the internal control system of the unit, and whether the attachments of vouchers are complete. In addition, computer crime has the characteristics of intelligence and concealment. Therefore, it is imperative to strengthen the construction of network legal system, strengthen online law enforcement, and severely crack down on illegal acts of illegal branches to play a deterrent role. At the same time, anti-virus software should be equipped to kill viruses regularly or irregularly. In short, under computerized accounting, account book risk exists objectively, but as long as we face up to all kinds of risks and carefully analyze them, and actively take correct and effective measures to strictly guard against risks, computerized account book risk can be completely controlled and reduced.

In addition, the group IDC has many products online, which are cheap and have a good reputation.