謝超

摘要：With the development of information technology， human society has entered a new era of knowledge economy， in this new era， the application of the Internet in human social life is more and more extensive. Information is affecting every aspect our social and economic life， which making people's lives more convenient， the efficiency of handling things increased. At the same time， information has become an important bargaining chip among enterprises， bringing new opportunities and challenges for the development of enterprises. The informationization concept which develops in the computerization foundation is accepted rapidly in each domain by the people. It is in this context， the informatization accountancy cutting-in and obtained the rapid development. But what should bring to the attention is： Accountant informationization while brings convenient and highly effective for the accountancy， accounting information's security problem will become the "bottleneck"of accounting informationization development. Therefore， to ensure the security of accounting information is the road of implementing and consummating accounting informationization which must be taken.

關(guān)鍵詞：Accounting information; Information security problem; Countermeasures

1.Content of accounting informationization

ccounting Informationization is the product of information society and the development direction of accounting in the future. Accounting informationization is not only the introduction of computer， network， communication and other advanced information technology into the accounting discipline.

（1）Informatization of basic accounting theory Under the information environment， how to adapt to the needs of the information society and Knowledge Economy Society， how to construct the basic theoretical problems of information society and information accounting is a problem that is being discussed in the accounting field at present. The development of information technology is changing the traditional accounting theory system.

（2）Informatization of accounting information Accounting Data informationization is the main symbol of accounting informationization， and also the direct result of accounting work informationization.

（3）Informatization of Accounting education In the information environment， we should make full use of the results of information technology， establish an accounting education network system， face the society， face the school， through the network in the Accounting education online learning and exchange of the latest accounting knowledge， discuss hot issues and so on.

Accounting Education Informationization provides information resource platform for accounting education， follow-up accounting education， lifelong accounting education and so on in school.

2.Characteristics of Accounting informatization

（1）informatization. Accounting information System is the core subsystem of enterprise management Information system constructed by modern technology such as modern computer technology， network technology and communication， and it is the technical foundation and information platform of constructing accounting informationization. Accounting informationization involves all accounting fields， such as basic accounting theory and method， accounting practice work， accounting education and accounting management， which is the systematic and comprehensive development of accounting， and accounting informationization is a comprehensive informationization from accounting， accounting supervision， accounting forecast and decision making， Is the reconstruction of accounting process and accounting model according to the principle of information management and information technology.

The established accounting information system is a resource base where accounting information can be stored at any time.

（2）Openness. "Open" is expressed in information science as enabling any two systems that adhere to a common data reference model and related standards to connect. Open nonlinear system， can constantly absorb energy from the outside world， with the help of external forces to achieve their own leap. Without opening up， the flow of information between systems is not smooth， and interactive activities are impossible to talk about. With the increasing maturity and development of Internet and e-commerce， under the condition of accounting informationization， data processing is highly automated and accounting information resources are highly shared. Now based on the open ERP of Internet/in ranet， the information provided is open not only to all departments within the enterprise， but also to the outside of the enterprise， so that the financial information can be dynamically realized in real time on the steps of the original voucher.

Through the Internet， the accounting information system and related systems inside and outside the enterprise （such as SFC， bank， tax， enterprise） can exchange data in real time， mutual access to information， accounting information system will no longer be an information island， it will gradually become an open system， is an organic part of enterprise management Information System.

（3）Intelligent. Accounting information System is an organic combination of people， computer systems， network systems， data and programs. It not only has the accounting function， but also has the control function and the management function. Therefore， it can not be separated from the interaction with people， especially predictive and auxiliary decision-making functions must be completed with the participation of managers.

Therefore， the accounting information system is no longer a simple simulation of the manual way of the "fool type" system， but an interactive "intelligent" system， with intelligent and humanized characteristics.