长虹公司应该建立稳妥的数据备份和恢复制度。会计信息系统数据恢复是对会计

Changhong Company should establish a stable data backup and recovery system. Accounting information system data recovery is to plan ahead for the security situation of the accounting information system. When the system is destroyed, the system must be able to force backup and restore it quickly. Transferring, saving and backing up part of the data is also to reduce the amount of data carried within the company's accounting information system and reduce the operating burden of the accounting information system. Carrying out data backup can improve the operating efficiency of the system to a certain extent. Enterprises should regularly back up data, take the form of server backup, sub-module backup, etc. to do a good job of backing up data, and establish a daily data backup system. Strictly enforce incompatible job separation and accounting personnel operation authority. <br>In order to ensure the safety of information, Changhong Company should establish a strict accounting file storage, copying, modification, borrowing, destruction and confidentiality system. Set up special account file keeping personnel to manage all kinds of electronic data files. Account summary tables and account books are filed monthly; backup CD-ROMs should be labelled and kept. Regular inspections on fire and dust should be made regularly. Important files should be stored in duplicate and stored separately. Except for system maintenance personnel, others are prohibited from copying and borrowing system development documents and accounting file systems. The accounting data output by the system should be signed by the system operator and the auditor before they are valid accounting files.

长虹公司应该建立稳妥的数据备份和恢复制度。会计信息系统数据恢复是对会计信息系统的安全情况进行未雨绸缪，当系统遭到毁坏时，系统要能强制备份、快速恢复。将一部分数据转移保存备份也是减轻公司会计信息系统内部承载数据量，降低会计信息系统的运行负担。进行数据备份能够在一定的程度上提高系统运行效率。企业要定期备份数据，采取服务器备份、分模块备份等形式做好备份数据，建立日常数据备份制度。严格执行不相容职务分离和会计人员操作权限。<br>为保证资料安全，长虹公司应建立严格的会计档案保管、复制、修改、借用、销毁及保密制度。设立专门的会计档案保管人员，做好各类电子资料档案的管理。科目汇总表和账簿等每月入档；备份的光盘要贴好标签保存。还要定期做好防火、防尘等检查，对重要的档案应一式两份，分开存放，除系统维护人员以外，禁止他人拷贝和借用系统开发文档和会计档案系统。系统输出的会计资料应由系统操作员、审核员共同签章后，才是有效会计档案。

Changhong company should establish a sound data backup and recovery system. Data recovery of accounting information system is to prepare for the security situation of accounting information system. When the system is destroyed, the system should be able to force backup and fast recovery. To transfer and save part of the data for backup is also to reduce the internal load of the company's accounting information system and the operation burden of the accounting information system. Data backup can improve the efficiency of the system to a certain extent. Enterprises should back up data on a regular basis, take the form of server backup, module backup and other forms to do a good job of backup data, and establish a daily data backup system. Strictly implement incompatible job separation and operation authority of accounting personnel.<br>In order to ensure the safety of data, Changhong company should establish a strict accounting file keeping, copying, modifying, borrowing, destroying and confidentiality system. Set up special personnel to keep accounting files and manage all kinds of electronic data files. The account summary sheet and account book shall be filed monthly; the backup disc shall be labeled for storage. It is also necessary to conduct regular fire and dust prevention inspections. Important files shall be kept in duplicate and separately. Except for system maintenance personnel, it is forbidden for others to copy and borrow system development documents and accounting file system. The accounting data output by the system shall be signed and sealed by the system operator and the auditor before it is an effective accounting file.<br>