摘 要
随着信息技术的迅猛发展，会计信息系统在企业财务管理中的应用日益广泛，其安全性成为影响企业财务信息安全与稳定运营的关键因素。本研究旨在探讨会计信息系统安全性的影响因素并提出相应对策，以保障企业财务信息的安全性。通过对国内外相关文献的梳理以及对多家企业的实地调研，采用定性与定量相结合的研究方法，从技术层面、管理层面和人员层面深入剖析影响会计信息系统安全性的因素。研究发现，技术漏洞、管理制度不完善、人员安全意识淡薄是主要影响因素。针对上述问题，提出构建多层次安全防护体系、完善管理制度、加强人员培训等对策建议。本研究创新性地将技术、管理和人员三方面因素进行系统整合分析，并结合实际案例提出具有可操作性的对策，为提升会计信息系统安全性提供了理论依据与实践指导，有助于企业在信息化进程中有效防范风险，保障财务信息安全，促进企业健康稳定发展。
关键词：会计信息系统安全性；技术漏洞；管理制度；人员安全意识；多层次安全防护体系
Abstract
With the rapid development of information technology, the application of accounting information systems (AIS) in corporate financial management has become increasingly widespread, and its security has become a critical factor affecting the safety and stable operation of corporate financial information. This study aims to explore the influencing factors of AIS security and propose corresponding countermeasures to ensure the security of corporate financial information. By reviewing relevant literature both domestically and internationally, as well as conducting field research in multiple enterprises, this study employs a combination of qualitative and quantitative research methods to thoroughly analyze the factors influencing AIS security from technical, managerial, and personnel perspectives. The findings indicate that technical vulnerabilities, inadequate management systems, and weak personnel security awareness are the primary influencing factors. In response to these issues, this study proposes countermeasures such as establishing a multi-layered security protection system, improving management systems, and enhancing personnel training. Innovatively, this study systematically integrates and analyzes factors from technical, managerial, and personnel aspects, and combines practical cases to propose operational countermeasures, providing theoretical basis and practical guidance for enhancing AIS security. This contributes to effectively preventing risks and ensuring financial information security during the process of informatization, thereby promoting the healthy and stable development of enterprises.
Keywords：Accounting Information System Security；Technical Vulnerabilities；Management System；Personnel Safety Awareness；Multi-level Security Protection System
目 录
摘 要 I
Abstract II
引 言 1
第一章 会计信息系统安全概述 2
1.1 会计信息系统的构成要素 2
1.2 安全性的重要性和挑战 2
1.3 研究目的与意义 3
第二章 影响安全性的内部因素分析 5
2.1 内部控制制度的完善程度 5
2.2 员工信息安全意识水平 5
2.3 内部数据管理流程规范 6
第三章 影响安全性的外部因素分析 8
3.1 外部网络环境威胁评估 8
3.2 法律法规遵从性要求 8
3.3 第三方服务提供商风险 9
第四章 提升会计信息系统安全性的对策 11
4.1 技术防护措施的构建 11
4.2 内部管理制度的优化 11
4.3 安全意识培训体系建立 12
结 论 14
参考文献 15
致 谢 16
