关键词: 会计信息系统, 应用风险, 对策

Abstract: Accounting information system of computer is an important field of the accounting industry, an important balcony that helps the accounting practice to move toward a higher layer.But because many kinds of ledgers, the processing, delivering and storing of information have been turned into the electronics text files and which are passed on with the help of computers, this situation would certainly cause these accounting information in the form of electronics to face a series of special risks.This article will first discuss the risk that the application of the accounting information system is facing and the cause of the risk, and then put forward a strategy aiming to answer the application of risk and complete the goal of advancing the quality of accounting information at last.

Key words: accounting information system, application of risk, strategy