摘 要
随着信息技术的快速发展，会计信息系统在企业财务管理中发挥着至关重要的作用，但其面临的安全风险日益复杂多样，严重影响财务数据的准确性、完整性和保密性，因此对会计信息系统安全风险进行评估并制定防控策略具有重要意义。本研究旨在构建科学合理的会计信息系统安全风险评估体系，采用文献研究法梳理相关理论基础，运用层次分析法确定评估指标权重，基于问卷调查与案例分析相结合的方法获取一手数据。结果表明，技术漏洞、人员操作失误、管理缺陷是主要风险因素，且不同规模企业在风险特征上存在差异。据此提出从完善内部控制制度、加强人员培训、优化技术防护措施三方面构建防控体系，创新性地将风险管理理念融入会计信息系统全生命周期管理，为提升企业会计信息安全管理水平提供了新思路，有助于保障企业财务信息安全稳定运行。
关键词：会计信息系统安全；风险评估体系；内部控制制度；人员培训；技术防护措施
Abstract
With the rapid development of information technology, the accounting information system plays a vital role in the enterprise financial management, but its security risks increasingly complex and diverse, seriously affect the accuracy of financial data, integrity and confidentiality of, so the accounting information system security risk assessment and prevention and control strategy is of great significance. This study aims to build a scientific and reasonable security risk assessment system of accounting information system, use literature research method to sort out the relevant theoretical basis, use hierarchical analysis method to determine the weight of evaluation indicators, and obtain first-hand data based on the combination of questionnaire survey and case analysis. The results show that technical loopholes, personnel operation errors and management defects are the main risk factors, and there are differences in the risk characteristics of enterprises of different scales. Accordingly put forward from perfecting the internal control system, strengthen personnel training, optimize technical protective measures three aspects to build prevention and control system, innovative risk management concept into the whole life cycle of accounting information system management, to enhance the level of enterprise accounting information security management has provided a new way of thinking, help to ensure the safe and stable operation of enterprise financial information.
Keywords: Accounting Information System Security；Risk Assessment System；Internal Control System；Personnel Training；Technical Protection Measures
目 录
摘 要 I
Abstract II
引言 1
一、会计信息系统安全风险概述 1
（一）安全风险的定义与分类 1
（二）风险评估的基本原则 1
（三）会计信息系统的特殊性 2
二、安全风险评估方法研究 2
（一）风险识别技术分析 3
（二）风险量化评估模型 3
（三）案例分析与应用实践 4
三、主要安全风险防控策略 4
（一）技术层面防控措施 4
（二）管理制度建设完善 5
（三）人员培训与意识提升 5
四、风险防控体系构建与实施 5
（一）内部控制机制设计 5
（二）监控预警系统建立 6
（三）应急响应预案制定 7
结 论 7
致 谢 8
参考文献 9
随着信息技术的快速发展，会计信息系统在企业财务管理中发挥着至关重要的作用，但其面临的安全风险日益复杂多样，严重影响财务数据的准确性、完整性和保密性，因此对会计信息系统安全风险进行评估并制定防控策略具有重要意义。本研究旨在构建科学合理的会计信息系统安全风险评估体系，采用文献研究法梳理相关理论基础，运用层次分析法确定评估指标权重，基于问卷调查与案例分析相结合的方法获取一手数据。结果表明，技术漏洞、人员操作失误、管理缺陷是主要风险因素，且不同规模企业在风险特征上存在差异。据此提出从完善内部控制制度、加强人员培训、优化技术防护措施三方面构建防控体系，创新性地将风险管理理念融入会计信息系统全生命周期管理，为提升企业会计信息安全管理水平提供了新思路，有助于保障企业财务信息安全稳定运行。
关键词：会计信息系统安全；风险评估体系；内部控制制度；人员培训；技术防护措施
Abstract
With the rapid development of information technology, the accounting information system plays a vital role in the enterprise financial management, but its security risks increasingly complex and diverse, seriously affect the accuracy of financial data, integrity and confidentiality of, so the accounting information system security risk assessment and prevention and control strategy is of great significance. This study aims to build a scientific and reasonable security risk assessment system of accounting information system, use literature research method to sort out the relevant theoretical basis, use hierarchical analysis method to determine the weight of evaluation indicators, and obtain first-hand data based on the combination of questionnaire survey and case analysis. The results show that technical loopholes, personnel operation errors and management defects are the main risk factors, and there are differences in the risk characteristics of enterprises of different scales. Accordingly put forward from perfecting the internal control system, strengthen personnel training, optimize technical protective measures three aspects to build prevention and control system, innovative risk management concept into the whole life cycle of accounting information system management, to enhance the level of enterprise accounting information security management has provided a new way of thinking, help to ensure the safe and stable operation of enterprise financial information.
Keywords: Accounting Information System Security；Risk Assessment System；Internal Control System；Personnel Training；Technical Protection Measures
目 录
摘 要 I
Abstract II
引言 1
一、会计信息系统安全风险概述 1
（一）安全风险的定义与分类 1
（二）风险评估的基本原则 1
（三）会计信息系统的特殊性 2
二、安全风险评估方法研究 2
（一）风险识别技术分析 3
（二）风险量化评估模型 3
（三）案例分析与应用实践 4
三、主要安全风险防控策略 4
（一）技术层面防控措施 4
（二）管理制度建设完善 5
（三）人员培训与意识提升 5
四、风险防控体系构建与实施 5
（一）内部控制机制设计 5
（二）监控预警系统建立 6
（三）应急响应预案制定 7
结 论 7
致 谢 8
参考文献 9
