1、 I 企业集团内部会计信息网络传递问题研究 摘 要 由于网络的出现，使得电子商务步入历史舞台。很多跨行业、跨地区经营的企业集团 为了及时掌握分散在各个不同地区、不同行业的各子公司的财务状况，通常采用网络会计 信息系统进行会计核算、传递等。但是，一些不法分子利用网络存在的漏洞，对网络会计 信息进行窃听、截取、仿冒和破坏等，给企业造成了巨大损失。因此，维护企业集团内部 会计信息网络传递的正常秩序已经是一个刻不容缓的问题。 本文概述了企业集团内部会计信息网络传递的相关理论；从传递内容、传递方式、传 递安全保障、传递速度保障、传递中的利益这五个角度出发，描述了我国企业集团内部会 计信息网络传递的现状；
2、通过各种案例来分析会计信息在网络传递中存在的问题，包括安 全问题，传递速度问题，会计信息弄虚作假问题；对其原因进行了剖析，主要有网络安全 管理体系不完善、网络安全技术落后、相关人员素质低；针对我国企业现状，提出解决企 业集团内部会计信息网络传递问题的对策建议，主要有建立健全网络安全管理体系、提升 网络安全技术、提高相关人员素质。 关键词：企业集团 ；会计信息 ；网络传递 II STUDY ON ENTERPRISE ACCOUNTING INFORMATION NETWORK Abstract Due to the emergence of networks, e-commerce is in
3、to the stage of history. Lots of cross-industry, cross-regional management of enterprise groups in order to grasp scattered in different regions and different industries of the financial position, usually use the network accounting information system for accounting, transfer and so on. But some crim
4、inals use loopholes in the network to eavesdrop, intercept, phish, destruct accounting information and that has caused great damage to the enterprise. Therefore, maintaining the normal order of enterprise accounting information network is already a pressing problem. This article describes the relate
5、d theory of enterprise accounting information network, and passed from the delivery content, delivery, security, delivery times guaranteed, passing in the interests of the five perspectives to describe the current situation of enterprise accounting information network in China.; through various case
6、 studies to analyze problems in accounting information flow in the network, including security problems, delivery problems, accounting fraud issues; an analysis of its causes, notably incomplete of network security management system, network security technology, low quality; in view of the enterprise status, propose solutions to enterprise group internal accounting information network suggestions delivery problems, mainly to establish and improve network security management system to enhance th
