单位要论文，摘要要Ｅ文，但我水平有限，有劳各位高手帮忙，在此谢过了

【内容摘要】近年，随着电子计算机和现代信息技术的发展，会计电算化越来越被各个单位所重视，会计电算化大大提高了会计工作质量和会计工作效率，但由于会计电算化是会计学、电子学和信息学的综合运用，会计传统的核算环境、信息载体、管理模式、安全控制体系均发生了变化，而且随着电子计算机、信息技术的飞速发展和会计改革的不断深化，电算化将面临众多新的挑战，风险随之而来，电算化安全是面临的挑战之一。本文将从会计工作岗位出发，对目前会计电算化所面临的风险进行了粗浅的分析，并相应提出了一些防范措施。
【关键字】会计电算化 风险 防范

Recent years, along with the computer and modern information technical development, accountancy machine-readable turn to be more and more valued by each unit, accountancy machine-readable turned to raise an accountancy to work consumedly quality and accountancy's work efficiency, but because of accountancy machine-readable turn is the comprehensive usage that accounting, electronics and information learn, the accountancy checks environment, information to carry a body, management style traditionally, safety control the system all took place variety, and along with the computer, information fly technically to develop to reform with accountancy soon of turn continuously and deeply, COBOL's turning will face numerous new challenges, the risk follows, the COBOL turns safety is face of challenge it a.This text will work from the accountancy the post set out, carrying on superficial analysis currently to the risk that accountancy's COBOL face when turning, and correspond to put forward some guard against measure.