| In the times of information, more and more organizations rely on the computers to operate. If the information system encounters the disaster, the enterprises not only have the severe direct damage, but also the potential loss because of the loss of the important economic information."9.11"stops the business activities of lots of American enterprises, many of them lost their accounting information, which gives us an alert. Many of our enterprises, including some big modern enterprises, their consciousness to keep away the disaster on the accounting information system is very weak,which can only defend the little damage. When the disaster takes place, putting some effective measures into practice to ensure the operating of the accounting information system and the business of the whole enterprise, this problem deserves to be paid attention to.The article first analyses the development of the accounting information system, which divides it into three phases according to the Nolan Model:accounting computerization,accounting informationization and enterprises informationization. With the development of the accounting information system, the original method to prepare the data, which is too static and lag,can't meet the security requirement. The information system needs the dynamic, real-time methods to prepare the data; the disaster tolerance is the trend of the information system security. The survey of some enterprises in Qingdao shows that, the security consciousness of the enterprises strengthens but is still not enough. So the article tries to discuss the storage strategies of the different phases in the accounting information system,which also covers the preventive and recovery plans of the disaster, cost and the management aspects. As to the enterprises, the setting up of the disaster tolerance system not only ensure the data safety,and also strengthen the consumers'confidence, so that the enterprises can win in the severe competition. |
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