To ask for the importance of ensuring the security of the accounting computerized system , it is ne

Answer]: Limb code state c

Under the condition of accounting computerization, strengthening internal control and management is the most effective way to ensure the security of the accounting computerization system. Therefore, C.

Computerized accounting information is stored in the database, for example, the commonly used UFIDA software uses the SQL database, and the data in the database can be directly retrieved, and the data can be read without the UFIDA software, in other words, the data written into the database by others using the software can be directly read or modified by SQL tools.

It is correct to say that the information of computerized accounting depends on the security and confidentiality of the software on the one hand (for example, the data written to the database is encrypted), and on the other hand, it also depends on the security of the database system, which together determine the confidentiality and security of accounting information.

In work practice, we often pay attention to the security of the software, such as the establishment of supervisors, accountants, cashiers and other division of labor and authority, but often ignore the security of the database, SA users do not set a password or the password is too simple, do not change, public, everyone knows, sometimes the accounting personnel are confidential, and the management of the outsourced computer management personnel is not enough, these are the reasons for the confidentiality and security of accounting information is not high enough.

Computerized accounting is one of the subjects in the accounting qualification examination;

1 Background.

Accounting computerization is the abbreviation of the application of contemporary electronics and information technology to accounting work, which is the use of electronic computers to replace manual bookkeeping, accounting, and reporting, as well as the electronic analysis and utilization of accounting data. Carrying out the computerized accounting work can effectively promote the standardization of basic accounting work, improve the work efficiency and quality of accounting personnel, and ultimately improve the economic benefits of enterprises. With the continuous advancement of information technology, the application of accounting computerization in social economy is becoming more and more extensive.

In recent years, with the popularization and promotion of network technology, accounting computerization has developed to a new stage, that is, network accounting computerization. The introduction of these high-tech technologies has greatly improved the processing speed and quality of accounting operations. However, because accounting computerization is a synthesis of accounting, electronics and information science, it has made great changes in the traditional accounting environment, accounting information carrier, and security control system.

With the development and deepening of computer and information technology, computerized accounting will face more new problems. Among them, security is a major issue that must be seriously considered first and effectively solved in the implementation of computerized accounting.