摘 要
随着大数据技术的迅猛发展，会计信息的生成、存储与传输方式发生了深刻变革，同时也面临前所未有的信息安全风险。本研究旨在探讨大数据环境下会计信息安全风险的成因及其防控策略，以期为相关实践提供理论支持和技术指导。研究基于信息安全理论和风险管理框架，结合大数据技术特性，通过文献分析、案例研究及问卷调查等方法，系统梳理了会计信息在数据采集、存储、处理和共享环节中可能遭遇的安全威胁，并构建了一套多层次、多维度的风险防控体系。研究发现，大数据环境下的会计信息安全风险主要源于技术漏洞、管理疏漏以及外部攻击等因素，而传统防控手段难以完全适应当前复杂多变的威胁态势。为此，本研究提出了融合区块链、加密技术和访问控制机制的综合防控方案，并验证了其在提升会计信息安全性方面的有效性。此外，研究还强调了组织内部风险意识培养和技术能力提升的重要性。本研究的主要创新点在于将新兴技术与风险管理理论有机结合，提出了适用于大数据环境的会计信息安全防控新范式，为相关领域的理论研究和实际应用提供了有益参考。研究成果不仅有助于增强会计信息系统的安全性，也为其他领域的大数据安全管理提供了借鉴意义。
关键词：大数据环境；会计信息安全；风险防控；区块链技术；安全管理
Abstract
With the rapid development of big data technology, the generation, storage, and transmission of accounting information have undergone profound transformations, while also facing unprecedented information security risks. This study aims to explore the causes of accounting information security risks in the context of big data and propose corresponding prevention and control strategies, thereby providing theoretical support and technical guidance for relevant practices. Based on information security theory and risk management fr ameworks, and incorporating the characteristics of big data technology, this research employs methods such as literature analysis, case studies, and questionnaire surveys to systematically examine potential security threats that accounting information may encounter during data collection, storage, processing, and sharing. A multi-layered and multi-dimensional risk prevention system is constructed accordingly. The findings indicate that accounting information security risks in the big data environment primarily stem from technical vulnerabilities, managerial oversights, and external attacks, with traditional prevention measures proving insufficient to address the complex and evolving threat landscape. To address these challenges, this study proposes an integrated prevention scheme combining blockchain technology, encryption techniques, and access control mechanisms, validating its effectiveness in enhancing the security of accounting information. Furthermore, the study underscores the importance of cultivating risk awareness and improving technical capabilities within organizations. A key innovation of this research lies in its integration of emerging technologies with risk management theories, proposing a new paradigm for accounting information security prevention tailored to the big data environment, which offers valuable references for both theoretical research and practical applications in related fields. The outcomes not only contribute to strengthening the security of accounting information systems but also provide insights into big data security management for other domains.
Keywords: Big Data Environment; Accounting Information Security; Risk Prevention And Control; Blockchain Technology; Safety Management
目 录
1绪论 1
1.1大数据与会计信息安全背景分析 1
1.2研究大数据环境下会计信息安全的意义 1
1.3国内外研究现状综述 1
1.4本文研究方法与技术路线 2
2大数据环境下的会计信息安全风险识别 2
2.1会计信息的主要安全威胁类型 2
2.2数据泄露的风险来源分析 3
2.3黑客攻击与恶意软件的影响 3
2.4内部人员操作失误的风险评估 4
2.5风险识别的技术工具与方法 4
3大数据环境下会计信息安全防控机制构建 5
3.1安全防控的基本原则与框架 5
3.2数据加密技术的应用与优化 5
3.3用户权限管理与访问控制策略 6
3.4数据备份与恢复机制的设计 6
3.5防控机制的实施路径与保障措施 7
4大数据环境下会计信息安全风险防控案例分析 7
4.1典型企业会计信息安全事件回顾 7
4.2案例中风险防控的成功经验总结 8
4.3案例中的问题与不足分析 8
4.4基于案例的改进建议与启示 9
4.5案例对其他企业的借鉴意义 9
结论 11
参考文献 12
致 谢 13
