电子商务环境下企业会计安全控制研究
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摘要
Internet的发展为我们提供了更为广阔的商机，电子商务的发展方兴未艾，它己成为21世纪世界经济发展中新的经济增长点和提高企业乃至国家经济竞争实力的必要手段，但安全问题始终是制约其发展的重要因素，本文主要研究电子商务环境下企业会计的安全控制。首先，文章对电子商务做了简要的介绍，总结了各种电子商务的定义，客观分析了电子商务环境下企业会计数据、会计结算及会计信息系统所面临的风险。然后，在分析电子商务环境下企业会计面临的风险的基础上，文章第二部分、第三部分、第四部分分别提出了加强会计数据、会计结算、会计信息系统安全控制的措施及技术。主要包括密码技术(对称加密和非对称加密)、数字签名、SSL协议、SET协议、安全认证体系、会计信息系统的内部控制和外部控制及电子会计数据的生成与管理。本文从点(会计数据)到面(会计信息系统)构建了电子商务环境下企业会计的安全控制体系。
The high-speed development of Internet not only broadens people's eyereach and offers convenience to communication, but also changes classic business and economic paradigms. E-commerce have already become new increase point of economy in the 21-century and become the necessary means of increasing economic competitive strength of corporation and country. But the security problem is the main cause that restricts its development, on which the focus of papers places. Firstly, the papers introduces concisely E-commerce, summarizes all kinds of its definitions and analyzes the risks which fiscal data, fiscal balance and information system of accountant are facing with in the circumstance of E-commence. Afterward, on the basic of analyzing the risks account of corporation are facing with in the circumstance of E-commence, the papers puts forward the measures and technology that can strengthen the security of accountant in the second part, the third part and the forth part respectively. It
includes Encryption theory, digital signature, SSL agreement, SET agreement, infrastructure of CA, inner and external control of information system of accountant, the produce and management of electron-data of accountant. From data of accountant to information system of accountant, the paper builds the security control system of corporation accountant in the circumstance of E-commerce.
The high-speed development of Internet not only broadens people's eyereach and offers convenience to communication, but also changes classic business and economic paradigms. E-commerce have already become new increase point of economy in the 21-century and become the necessary means of increasing economic competitive strength of corporation and country. But the security problem is the main cause that restricts its development, on which the focus of papers places. Firstly, the papers introduces concisely E-commerce, summarizes all kinds of its definitions and analyzes the risks which fiscal data, fiscal balance and information system of accountant are facing with in the circumstance of E-commence. Afterward, on the basic of analyzing the risks account of corporation are facing with in the circumstance of E-commence, the papers puts forward the measures and technology that can strengthen the security of accountant in the second part, the third part and the forth part respectively. It
includes Encryption theory, digital signature, SSL agreement, SET agreement, infrastructure of CA, inner and external control of information system of accountant, the produce and management of electron-data of accountant. From data of accountant to information system of accountant, the paper builds the security control system of corporation accountant in the circumstance of E-commerce.
引文
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14. Jennifer Tallarice,, Business America, January 1998
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16. Eilleen Hill,
Commence>, Business American, January 1998
17． John R Shuman,, January 1998
18． Ann B Pushkin,, Management Accounting, November 1997
19． John E Siegmund,, Business American, January 1998
20． Aaron Schavey,, Business America, January 1998
21． Achamma C Chanderseksran,, Business America, January 1998
2．芮延先、钟伟春、郑燕华，《电子商务安全与社会环境》，上海财经大学出版社，2000
3．蔡岩兵、贾素彤，《电子商务》，知识产权出版社，2000
4．唐春林、王颖、郭敏文，《电子商务基础》，科学出版社，2000
5．蔡金荣，《电子商务与税收》，中国税务出版社，2000
6．陈今池，《现代会计理论》，立信会计出版社，1998
7．李立国，《网络化对传统会计的冲击与网络会计的初探》，山东工业大学学报科学版，2000．5
8．赵家敏，《电子货币》，广东经济出版社，1999
9．于玉林，《21世纪会计之光》，科学技术文献出版社，2000
10．汤云为，《会计理论》上海财经大学出版社，1997
11．徐永斌，《电子商务会计》，立信会计出版社，2000
12. James A Hall.
14. Jennifer Tallarice,
15. Kenton B. Walker, , Management Accounting, July 1997
16. Eilleen Hill,
Commence>, Business American, January 1998
17． John R Shuman,
18． Ann B Pushkin,
19． John E Siegmund,
20． Aaron Schavey,
21． Achamma C Chanderseksran,