目 录摘要........................................................................1关键词......................................................................1引言........................................................................21 会计信息化相关概述........................................................21.1 会计信息化的涵义........................................................21.2 企业会计信息化特征......................................................31.2.1 普遍性................................................................31.2.2 整合性................................................................31.2.3 动态性................................................................41.2.4 渐进性................................................................42 大数据背景下会计信息化的发展现状..........................................42.1 计算机领域起步较晚......................................................42.2 现代信息化意识不高......................................................52.3 信息化设施不完备........................................................53 大数据背景下会计信息化存在的风险..........................................63.1 会计信息化共享平台存在漏洞..............................................63.2 会计信息管理风险频发....................................................63.3 会计人员技术水平和专业素养低............................................73.4 系统体制和法律法规不健全................................................74 防范会计信息化风险的措施..................................................84.1 优化会计信息化共享平台..................................................84.2 加强会计信息安全管理....................................................94.3 提高会计人员技术水平及专业素养..........................................94.4 健全相关法律法规及制度保障.............................................105 结论.....................................................................10参考文献：.....................................
