P accounting and financial accounting computerization work risks and preventive measures existed in P Taiping acceptance, the country has also set off the implementation of accounting computerization climax, but due to improper work, there have been some problems. The article discusses the risks in accounting computerization from four aspects of financial software configuration, actual operation, computer care, and accounting file management, and proposes preventive measures.

I. Risks in the configuration of financial software and prevention of financial software configuration are important links in the establishment of accounting computerized information systems. There are two main current configuration methods: one is purchase, and the other is development. The quality of this work will directly affect the quality of computerized development, and it will also play an important role in the authenticity of accounting information. In the actual configuration, security risks can be seen everywhere.

1. How to buy. At present, many units often buy the most advanced products when they purchase software, and they neglect the company's own situation and needs. There are many new concepts in the software market today, such as online financial software, accounting information software, online financial software, accounting decision software, etc. This kind of practice that only listens to the high-level title and ignores the basic requirements of software configuration does not meet the requirements. The requirement of the best efficiency principle leads to waste of resources. On the other hand, it often leads to poor adaptability of software, difficulty in initial parameter setting, high software operating environment requirements, complicated operation, and high technical requirements for accountants. The company will miss a little and the safety factor will be greatly reduced. Therefore, when the company purchases financial software and implements computerized computerization, it should pay attention to the following: The software must pass the review of relevant agencies. The technical indicators of the software should meet the needs of the enterprise, meet the special accounting requirements of the enterprise and the characteristics of the industry, and the needs of development. Can ensure that the accounting data is safe and reliable, not easy to be destroyed and leaked, easy to operate, easy to understand, simple and easy to learn, good after-sales service, can provide daily maintenance, version upgrades and software redevelopment.

2. Development methods. Whether it is self-development, commissioned development or joint development, most companies adopt the life cycle approach. This method introduces software engineering and system engineering theories and methods into software formulation and development, and regards the whole process of software development as a life cycle. It is strictly divided into system investigation, system analysis, system design, system program, and system testing. , System operation and maintenance of the six stages, so that software development in stages, step by step, emphasizing the entire process of software development. Because this method has strict structure, strong logic and high technical requirements, some fatal problems often appear in the actual development: system analysis and design personnel can not fully understand the system status and user needs, the feasibility analysis report is not practical, and the data flow chart is confusing. The input and output information is vague, the document survey form is not specific enough, the software requirement specification is not comprehensive, the program design specification is not clear, the system measurement is incomplete, the program error cannot be discovered in time, and the system development work cannot be effectively organized and controlled. As a result, the quality of the software developed has decreased and the safety factor has decreased.

To solve the above problems, system developers must fully familiarize themselves with the basic steps of the life cycle method and strictly follow the steps and steps. At the same time, they must clearly define the tasks, principles, methods, tools, and documentation for each phase. Developers They should communicate with each other to ensure coordination between each stage.

Second, the actual operation of the risk and prevention accounting software has a relatively complete set of authorization, approval and password protection functions, give full play to its role, allowing us to publish information while protecting the accounting system. However, some organizations have completely disclosed the password of SYSTEM in the Finance Section. This is a very dangerous practice. If their accounting information is made public, then anyone can use the SYSTEM user to control the accounting network system. The unlimited browsing of accounting information is already a “little matter”. What's more serious is to break the subject system and reconcile the data. There is also a situation where the operators open up their own passwords and trust each other, but the information spreads as people communicate with each other, so it's hard to avoid telling these passwords to non-operators. It also causes unrestricted browsing, loss of accounting information, etc. In addition, due to the imperfect operating system, incomplete authority management, incomplete security measures, and lack of effective supervision, the phenomenon of dereliction of duty often occurs.

To prevent potential safety hazards caused by improper operation, it is important to do the following: to protect computer equipment, prevent illegal designated personnel from operating computers and financial software, and ensure the safety of programs and data inside the machine; The operating content and permissions of the accounting software should be strictly managed and the operator's password should be changed regularly. The password is a line of defense that restricts the operation authority, checks the identity of the operator, manages everyone's password, and protects the entire system. It's important. Prevent unauthorized personnel from operating the accounting software to prevent the accounting personnel from using the software beyond authority. When the operator leaves the machine, it should execute the corresponding command to quit the accounting software. Otherwise, the defense of the password will lose its function and leave the opportunity for the unrelated personnel to operate; In the actual situation of the unit, special personnel save the operation record on the machine, record the operator, operation time, operation content, etc. and compare it with the software/log management "to carry out log auditing.

Third, the computer maintenance process in the existing risks and prevention Because of the rapid development of computer technology, the use of computer technology crime has been intelligent, hidden, found that the problem is not easy to find clues and other characteristics, its technical means is also higher than preventive measures. For example, although various technologies have been widely used in the world to prevent external attacks, the invasion of hackers and viruses has often been successful. The world’s top five websites such as Yahoo are generally continuously attacked by hackers, forcing websites to stop serving for hours, causing huge losses to companies. Therefore, for those companies that use an accounting system server or workstation to connect to the Internet, viruses are more likely to invade the accounting system through the Internet and e-mail, and the sharing of functions between workstations in the accounting network opens up to spread the virus in the network. Provides access, and once the virus attacks, the consequences will be very serious. Coupled with the lack of necessary precautionary awareness and measures for maintenance personnel, little is known about the use of computer crimes, and the corresponding control measures are few, resulting in greater security risks.

Although it is very difficult to prevent these problems, as long as the measures are effective, they can still ensure that they occur as little as possible. Single-machine systems and multi-machine decentralized systems for computerized enterprises should try to do as follows: the computer used in the system is dedicated, try not to engage in work unrelated to accounting, eliminate the installation of game software on financial special computers; avoid the use of unknown routes Floppy disk and all kinds of illegal copies of the software, to minimize the use of floppy disk number, not to use floppy disks, antivirus must be used before; the system is best installed on the antivirus software with effective real-time monitoring capabilities such as KV3000, Rising, etc., installed to each On the machine, establish a reliable protective net. Enterprises that use computerized network systems must use firewall software. A firewall is a technical means that is built around the protected network and separates the protected network from the external network. In order to prevent social illegal elements from entering the enterprise intranet illegally, a multi-level firewall may be set up according to the division of the network system. Generally divided into two categories, one is the outer firewall, used to limit the outside world access to the host operating system; the other is an application-level firewall, used to logically isolate the relationship between the accounting application system and the external access area, limiting the external wear Through the firewall illegal access to the accounting database. At the same time, anti-virus software with effective real-time monitoring capabilities must also be installed.

IV. Risks in the process of accounting records management and prevention of accounting files During the collection process, due to the operator's notion of time, there was no regular backup of all meeting materials in the computer system to magnetic media or optical discs, and did not break away from the original computer system. Save it. Once the loss of data due to accidents or human errors or the system is p accounting economy to look at the accountant accounting work to the quality of the unit accounting work. From the window of reimbursement, we can find some problems in the basic accounting work that should be improved.

The purpose of improving the Basic Work Regulations (Cai Chi Word|1996|19) is to strengthen the basic accounting work, establish a standard accounting work order, and improve the level of accounting work. This standard applies to state agencies, social groups, enterprises and institutions, individual industrial and commercial households and other organizations. Since the implementation of the “Basic Accounting Practice” five years ago, all units have followed the implementation seriously, and the accounting basic work has achieved remarkable results. A large number of advanced accounting basic work units have emerged throughout the country. This is naturally inseparable from the great attention of the leaders of all units and the joint efforts of accounting personnel. However, there are still problems. It is enough to see this from the window of hijacking.

The original vouchers are written certificates that are obtained or filled out at the time of occurrence of each business to record economic business and define economic responsibilities. From sources, including foreign and homemade.

Chu. For example, Article 48 of the “Basic Accounting Practice” stipulates: (1) The contents of the original certificate must have: the name of the voucher, the date of completion, the name of the filling unit or the name of the conqueror, the signature or seal of the operator, and the acceptance of the voucher. Unit name, economic business content, quantity, unit price and amount. (2) The original voucher obtained from an external unit must be stamped with the official seal of the filling unit; the original voucher obtained from an individual must have the signature or seal of the filler. (3) The amount of capitalization must match; the payment voucher must have a collection certificate for the recipient. However, actual hijackings differ from these regulations. For example, the category of economic content recorded in the original document is inconsistent with the use of the financial and taxation documents; the business content reflected in the original document is unclear and incomplete; the auditor found that the contents of the original document did not match the actual economic business contents, etc. Does not meet the above requirements. This often causes troubles for accountants and reimbursement personnel. One is that accounting personnel cannot handle accounting treatment normally. The second is that the business operators have also experienced headaches in regaining original vouchers or re-offering reimbursement procedures. Because the foreign original vouchers must be added, amended, or replaced to the original vouchers, the business in the city is still better, and the other places are even more troublesome. Or mailing or personally running this will inevitably waste the time of the staff and increase the number of unnecessary companies. The expenditures, sometimes due to the lack of understanding of accountants, were considered to be intentional and even disputes.

The reasons for the above problems mainly come from the following aspects: 1. The importance of leadership. The leaders who issued the original voucher units had insufficient demands on their business personnel, and even some business personnel had arbitrariness when issuing invoices, and lacked the concept of complete, detailed, and standardized services.

2. Business personnel lack basic accounting knowledge. The business personnel involved in the business activities do not understand the basic requirements of the accounting for the original vouchers, so that they are missing when filling in the basic elements of the original vouchers.

3. The general staff lacks accounting knowledge. Since the clerk does not understand the basic requirements of the accounting for the original vouchers, the obtained invoices are illegal, non-compliant, and incomplete.

4. The accounting staff lacks the patience and meticulous explanation. Accounting personnel are most familiar with and most aware of all the requirements of the original vouchers. While rejecting some non-compliant invoices, the lack of patience and meticulous explanations by P. Chiu Chi has caused certain service personnel to repeat repeated non-compliant economic transactions.

1. Leaders should pay close attention to the Ministry of Thousands. First of all, the unit leaders who issue the bills must attach great importance to and support the standardization of the accounting basic work, strictly demand the business personnel, and conduct necessary pre-job training. At the same time, business personnel should also be made aware of the hazards and their own responsibilities that may result from substandard invoices.

2. Business personnel should strengthen their learning. With the development of the market economy, after China's accession to the WTO, the formation of the world's new economic structure, the country's principles and policies are constantly changing, and the requirements for accounting work are also different. Therefore, business personnel should continue to learn, adapt to the new requirements of accounting work, reduce unnecessary errors, improve service efficiency and economic efficiency.

3. Strengthen publicity work. Various units may take various forms, such as conducting accounting basic knowledge contests, issuing or posting leaflets, organizing business learning, setting up consulting windows or training institutions for financial departments, etc., so that each staff member can ascertain the characteristics or requirements of accounting work. In order to actively obey the requirements of accounting work. In addition, accounting personnel can also use the knife to pay for the opportunity to explain the patient patient guidance. Really implement the accounting basic work requirements in each link of economic activities, and achieve standardized financial management on the basis of standardized business activities.

4. Increase supervision and unified invoice management. At present, the issuing functional departments of invoices mainly include finance and taxation. The emergence of unqualified invoices is not only the accounting qualifications of the unit's business personnel, but also some companies intending to issue or reimbursing unqualified invoices for tax evasion, tax evasion or evasion of budgetary supervision of the financial department. Furthermore, the management of invoices in China is not uniform; there are still special industry invoices. Such as: post and telecommunications, finance, transportation, etc. This has brought great difficulties to invoice management and accounting work. In order to ensure the sound operation of the accounting work in the new economy, we ensure the rational distribution of the interests of the state, enterprises, and individuals. In addition to the financial department strictly keeping good repayments, the financial and tax authorities must also step up inspections and supervision and cancel special industry invoices. Implement uniform printing, unified distribution, unified use, system management, and unified inspection.

The correct approach is as follows: According to the "Accounting Computerization Management Measures" promulgated by the Ministry of Finance, any entity that implements computerized accounting should continue to perform daily backups as soon as new economic business occurs and the contents are processed through computerized accounting. And to double backup, that is, / AB backup method "for data backup, and the backup disk should be noted in the formation of the file when the time and operator names, and at the same time sub-section, divided custody, to prevent accidents lead to the overall data system The destruction and irreversibility of the CD-ROM are due to the strong security and large capacity of the CD-ROM, so the backup disk should use the CD as much as possible.The backup disk should be kept away from the magnetic field, and the attention/seven defense should be checked and duplicated regularly to prevent damage due to the magnetic medium. The loss of accounting files results in irreparable losses.Accounting files that have been approved by the leaders for approval should strictly comply with the relevant borrowing procedures, and must be signed by the handling person. When the accounting data stored on the magnetic medium is returned, the anti-virus treatment must be done. To prevent virus infection.