摘 要
随着云计算技术的迅猛发展，会计信息系统逐渐向云端迁移，这在提升数据处理效率和资源共享水平的同时，也带来了诸多安全挑战。本研究旨在系统评估云计算环境下会计信息系统的安全性，以保障财务数据的完整性、保密性和可用性。通过文献综述与案例分析相结合的方法，首先梳理了当前主流云服务模式下的安全风险特征，包括数据泄露、访问控制失效和服务中断等关键问题；然后构建了一个多层次的安全性评估框架，涵盖技术层面、管理层面和法律合规层面三个维度，并引入量化指标体系对各维度进行细化分解。基于该框架对多家采用云计算平台的企业会计信息系统进行了实证研究，结果表明：大部分企业在技术防护措施方面存在不足，尤其在数据加密传输、身份认证机制等方面亟待加强；同时发现部分企业缺乏完善的内部管理制度，未能充分重视安全管理流程建设。本研究创新性地将风险管理理论融入会计信息系统安全评估中，提出了针对云计算环境特点的改进策略，为相关企业和监管部门提供了科学依据，有助于推动云会计信息安全管理体系的完善与发展。
关键词：云计算会计安全 数据加密传输 访问控制
Abstract
With the rapid development of cloud computing technology, accounting information systems are gradually migrating to the cloud, which enhances data processing efficiency and resource sharing levels but also introduces numerous security challenges. This study aims to systematically evaluate the security of accounting information systems in cloud computing environments to ensure the integrity, confidentiality, and availability of financial data. By integrating literature review and case analysis, this research first identifies the security risk characteristics under current mainstream cloud service models, focusing on critical issues such as data breaches, failed access controls, and service disruptions. Subsequently, a multi-level security evaluation fr amework is constructed, encompassing three dimensions: technical aspects, management aspects, and legal compliance. A quantified indicator system is introduced to further decompose each dimension. Based on this fr amework, empirical studies were conducted on the accounting information systems of multiple enterprises adopting cloud computing platforms. The results indicate that most enterprises lack sufficient technical protective measures, particularly in areas such as encrypted data transmission and identity authentication mechanisms, which require urgent improvement. Additionally, some enterprises lack comprehensive internal management systems and have not adequately emphasized the construction of security management processes. Innovatively, this study integrates risk management theory into the security assessment of accounting information systems, proposing improvement strategies tailored to the characteristics of cloud computing environments. These findings provide scientific evidence for relevant enterprises and regulatory authorities, contributing to the perfection and development of cloud accounting information security management systems.
Keyword:Cloud Computing Accounting Security Data Encryption Transmission Access Control
目 录
引言 1
1云计算环境下的会计信息系统概述 1
1.1云计算技术特点与应用 1
1.2会计信息系统的云化转型 2
1.3云环境下会计信息安全挑战 2
2安全性评估的理论基础 3
2.1会计信息安全需求分析 3
2.2云安全评估模型构建 3
2.3关键安全指标体系建立 4
3数据保护与隐私管理 4
3.1数据加密与访问控制 4
3.2隐私保护机制设计 5
3.3数据备份与恢复策略 5
4风险识别与防控措施 6
4.1安全威胁因素分析 6
4.2风险评估方法研究 6
4.3综合防控体系建设 7
结论 7
参考文献 9
致谢 10
