The Improvement of Accounting Information System Risk Management Based on Balanced Scorecard and REA Model

Accounting information system is the most important information system of enterprises. With the rapid advancement of information technology, the arrival of the network era has given a new meaning and vitality to accounting information systems. The establishment of accounting information system has brought huge advantages to enterprises, but it also bring certain risks to enterprises. Because of the introduction of information systems, the risks have new characteristics. Under such a competitive situation of survival of the fittest, risk management is the necessary condition for enterprises to achieve benign survival. Based on the balanced scorecard and REA model, this paper discusses the risks of accounting information systems and improves the risk management of accounting information systems.