Due to environment and data processing, there are security risks in the electronic data processing accounting information system.

由于环境性及数据处理等方面原因，电算化会计信息系统中存在安全风险。

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Based on the main safety threat of the accounting information system under the electronic data processing condition, the paper deals with the safety controlling of the system.

针对电算化条件下会计信息系统的安全所受到的主要威胁，对会计信息系统的安全控制进行了论述。

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Accountant is essentially a system that carries on the processing to the accounting data and providing value information, it must be constructed to adapt the new social environment.

会计从本质上讲是一个对会计数据进行加工处理并提供价值性信息的系统，必须适应新的社会环境进行自我重构。

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