the influence of network technology for the accounting and the countermeasures

1、<p>　　The Influence of Network Technology for the Accounting and the Countermeasures</p><p>　?。℉enan College of Animal Husbandry and Economy, Zhengzhou, Henan, China 450002） </p><p>　　Abstr

2、act. With the economic development, social sectors have achieved fruitful results, so with the corresponding accounting profession in order to adapt to the development of various sectors of society must also continue to

3、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, and th

4、e article describes several aspects from the impact of </p><p>　　Key words: Network Technology, Information, Accounting Methods </p><p>　　Introduction </p><p>　　Development and appl

5、ication of Internet technology no doubt greatly enhance the progress of the enterprise management tools, which greatly promoted the accounting work efficiency. It also brought new problems to the corporate accounting int

6、ernal control, and the specific performance is as follows: </p><p>　　The Declining Accounting Information System Security. </p><p>　　When it entered into the accounting information system, accou

7、nting 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 t

8、o ensure it is difficult to completely avoid 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 &

9、lt;/p><p>　　To Extend the Scope of Internal Control </p><p>　　Enterprises in the establishment of accounting information system, accounting control environment is also great changes occur: Firstly,

10、 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 administrator

11、s etc.; Secondly, expand the scope of the accounting treatment of business, in addition to the completion of the basic accounting business, accou</p><p>　　Gradually gained popularity in recent years, e-comme

12、rce, online trading increasingly common, e-commerce on the one hand was greatly improved the efficiency of enterprise business activities, to bring boundless vitality, another aspect to the accounting information system

13、of internal control with a new challenge. E-commerce-based documents, electronic money, online banking and online billing, etc., although you can speed up the turnover rate of their own, but the accounting information sy

14、stem ris</p><p>　　Changes in the Control Environment </p><p>　　In the accounting information system, unlike the traditional manual and computerized accounting systems bookkeeping stage, "fl

15、at" organizational structure will replace the "vertical" type of organizational structure. The corporate computer network system using the crisscross, changing the traditional information uploaded issued v

16、ertical transmission methods, decision-makers to make contact directly with the executive level, middle management is weakened, leading to the upper level is no longer t</p><p>　　To address the above problem

17、, you can take the following approach control. </p><p>　　The Accounting System Maintenance Control </p><p>　　System maintenance, including software modifications, the code structure modification

18、, etc., related to the restructuring of the system function, the expansion and improvement of its process are similar to system development. Therefore, the system developed control method is also suitable for network sys

19、tem maintenance. It should also establish maintenance approval system maintenance methods, maintenance, content testing, maintenance, documentation standardization system, and maintain with the m</p><p>　　Th

20、e environmental control system is to ensure that the accounting information system hardware physical stability, prevent the emergence of a similar fire, flood, accident, etc.; reduce the occurrence of unexpected events c

21、aused by the loss of 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 caused incal

22、culable. The following survey shows the probability of a d</p><p>　　The Control of System Maintenance </p><p>　　The purpose is to maintain control of the system management of maintenance work in

23、 order to ensure that accounting information system stable, continuous operation can be controlled from the following two aspects: </p><p>　　Test used to maintain the computer system must be used in the actu

24、al 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 software upgrades and platform con

25、version 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. </p>&

26、lt;p>　　Control Network Security </p><p>　　Accounting information system than the manual accounting systems and computerized accounting system is a network of advanced technology to make the original stand

27、-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 spread using the Internet presents a clearer

28、 upward trend, which is due to the virus which are currently shared via LAN or the use of weak passwords in the LAN sy</p><p>　　Accounting data resource control system controls the entire main security objec

29、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 op

30、eration right personnel. For specific information, who can read and who can be rewritten, those people must have strict rules. </p><p>　　Threats to the security of the database system, mainly from two aspect

31、s: 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 response to these risks, the main accoun

32、ting data resource control may take the following measures: </p><p>　　A Reasonable Definition of Sub-Mode Applications </p><p>　　Sub-mode refers to all the data resources or application of a par

33、ticular user to a subset of the data item. In IT terms, in order to prevent unauthorized access to legitimate users or illegal visitors easy access to all accounting data resources, should be based on different applicati

34、on projects (functions) are defined for the user data sector and, to do what data is needed, use What data, what data is open. </p><p>　　Accounting System Data Resources and Authorization Form </p>&l

35、t;p>　　Each user-defined resource access to data scope and content, respectively provide access to the database, modify, delete, insert, etc. operating authority. </p><p>　　Data Backup and Recovery System

36、</p><p>　　IT data backup and recovery under centralized than batch processing environment is more complex, in order to ensure the effectiveness and consistency of system recovery, to establish business log f

37、ile (log file processing system), and checkpoint file job content information can be recorded, and restarts the operation point is necessary. </p><p>　　For file data control, documentation in the development

38、 process 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,

39、subject to the approval be registered to use, modify, review for approval by hand and do modify records. </p><p>　　Strengthen Accounting Control Specific Operations </p><p>　　Operational control

40、 is a specific application system used to prevent, detect and correct errors, and to dispose of illegal conduct internal control measures. In most applications, control measures can be directly embedded system developmen

41、t software functions. 　　These control measures can be divided into three categories: </p><p>　　Input Control </p><p>　　Where said input control means the system can be processed formal confirma

42、tion of electronic data, converts it to the machine can perceive the shape and the machine can be identified and to be a reasonable assurance that data (including data transmitted by the communication line) is not lost,

43、deleted, plus, duplication or undue changes. Input controls include initial data given incorrect rejected or modified to give control to re-enter. </p><p>　　Input controls include data acquisition and contro

44、l and data input control, specifically including the contents: </p><p>　　Prevention vouchers and other original documents and accounting data have not been approved for computer processing, especially for ma

45、nually fill in the original documents and vouchers for scrutiny. </p><p>　　The approval of the general accounting business process should be restricted to EDP (Electronic Date Processing, Electronic Data Pro

46、cessing) outside the department, the EDP department right and approval of business; we cannot arbitrarily modify the business. However, they are not allowed to correct and has been approved businesses questioned, to prep

47、are for examination and approval department timely modifications. </p><p>　　Input module should have the data input validation. For example, set the automatic scheduling vouchers Number used to ensure that t

48、he certificate is not missing input or renter; account entered by the system will be converted to a character code Course title to provide to the personnel records check; settings entered lenders amounts together, and th

49、e certificate is balanced to give tips borrowing inspection. </p><p>　　In the voucher entry module, set the correspondence between borrowing subjects illegal registration and checks to ensure that the certif

50、icate fill normative. This approach not only to ensure the correct entry process, but also an extension of the audit certificate on hand is an effective input control measure. </p><p>　　Processing Control &l

51、t;/p><p>　　Herein refers to the process control computer system internal data processing activities (data validation, calculation, comparing, merging, sorting, file updates, and maintenance, access, error corre

52、ction, etc.) control. A computer program runs process control automatically. Role is to ensure that economic activities (including system-generated economic activity) by the computer handled correctly; ensure that econom

53、ic activities is not lost, prohibit adding, copying or alteration; ensure that co</p><p>　　Data stream processing. The data stream processing in a data processing means in the process, in order to ensure the

54、 accuracy of the data processing control performed. For example, when a certificate from the entry personnel entered into the temporary certificate inside the library file, you must go through the audit staff audit signa

55、ture machine, when all the evidence have been checked and verified, the temporary database files saved to a formal certificate to sub- archive files simultaneously </p><p>　　Data backup to restore control. T

56、he card, account, tables and other accounting data backup are an important element in the process control, backup is a precautionary emergency measure, once the machine part or all of the data is destroyed when the backu

57、p file to be restored. As software and hardware failure of the inevitable, and thus establish a data backup and restore control essential. Data backup can be restored control requires the establishment of accounting data

58、 backup and recovery system</p><p>　　Output Control </p><p>　　Computer data processing is completed, the output of the main screen display output, print output, stored in the magnetic media outp

59、ut, and network transmission. Although the front to ensure control and process control input accounting information is true accuracy, but in this process is still possible information go wrong, such as may occur output u

60、nauthorized output, and did not give specific departments or not timely sent, the output is incorrect, incomplete, or not easy to understand other e</p><p>　　For example, the data output by the computer inpu

61、t and processing error table, the computer operating records. These outputs control information is to reveal mistakes or important evidence of fraud, error should be properly protected against output destruction, loss an

62、d tampering. </p><p>　　References </p><p>　　[1] Li Xiaofeng, About Accounting Information and Computerization, China's Foreign Trade, 2011, 12 </p><p>　　[2] Tian Zhonglan, our c

63、ountry health systems of financial information management research, Green accounting, 2011, 08 </p><p>　　[3] Zhou Yumei, about the administrative institutions of accounting information Management, Financial