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的应用日益广泛，但其安全性问题也逐渐成为研究和实践中的关键挑战。本研究旨在探讨提升会计信息系统安全性的有效策略，并对其实施效果进行科学评估。通过文献综述与案例分析相结合的方法，本文系统梳理了当前会计信息系统面临的主要安全威胁，包括数据泄露、网络攻击及内部操作风险等，并提出了多层次的安全防护框架，涵盖技术优化、制度完善和人员培训三大维度。研究选取了多家典型企业作为样本，采用定量与定性相结合的方式对所提策略的实际效果进行了验证。结果表明，基于技术手段的安全升级能够显著降低外部攻击风险，而内部控制体系的改进则有效减少了人为失误引发的安全隐患。此外，员工安全意识的提升对整体安全水平的改善具有重要促进作用。本研究的创新点在于构建了一个综合性的安全评估指标体系，为相关领域的理论研究与实践应用提供了新的参考依据。总体而言，本研究不仅深化了对会计信息系统安全性的理解，还为企业制定针对性的安全管理措施提供了具体指导，具有重要的理论价值和实际意义。
关键词：会计信息系统安全性；多层次安全防护框架；技术优化与内部控制；员工安全意识；综合评估指标体系
Abstract
With the rapid development of information technology, the application of accounting information systems in corporate financial management has become increasingly widespread, yet the security issues associated with these systems have gradually emerged as a critical challenge in both research and practice. This study aims to explore effective strategies for enhancing the security of accounting information systems and to scientifically evaluate their implementation effects. By integrating literature review with case analysis, this paper systematically examines the primary security threats currently faced by accounting information systems, including data breaches, cyberattacks, and internal operational risks, and proposes a multi-layered security protection fr amework encompassing three dimensions: technical optimization, institutional improvement, and personnel training. The study selects multiple representative enterprises as samples and employs a combination of quantitative and qualitative methods to validate the practical effectiveness of the proposed strategies. The results indicate that security upgrades based on technical measures can significantly reduce the risk of external attacks, while improvements in the internal control system effectively minimize security hazards caused by human errors. Moreover, the enhancement of employees' security awareness plays a crucial role in improving overall security levels. A key innovation of this study lies in the construction of a comprehensive security evaluation index system, which provides new reference criteria for theoretical research and practical applications in related fields. Overall, this study not only deepens the understanding of accounting information system security but also offers specific guidance for enterprises in formulating targeted security management measures, thereby possessing significant theoretical value and practical implications.
Keywords：Accounting Information System Security; Multi-Level Security Protection fr amework; Technology Optimization And Internal Control; Employee Security Awareness; Comprehensive Evaluation Index System
目 录
摘要 I
Abstract II
一、绪论 1
(一) 会计信息系统安全性研究背景 1
(二) 安全性提升策略的研究意义 1
(三) 国内外研究现状分析 1
(四) 本文研究方法与框架 2
二、会计信息系统安全风险识别与评估 2
(一) 安全风险的分类与特征 2
(二) 风险识别的关键技术与工具 3
(三) 风险评估模型的设计与应用 3
三、会计信息系统安全性提升策略设计 4
(一) 数据加密与访问控制策略 4
(二) 系统漏洞修复与防护机制 4
(三) 用户行为监控与异常检测 5
四、安全性提升策略的效果评估与优化 5
(一) 效果评估指标体系构建 6
(二) 实证分析与案例研究 6
(三) 策略优化的方向与建议 7
结 论 8
参考文献 9
