作　　者： ;

机构地区： 暨南大学经济学院

出　　处： 《辽宁师范大学学报（社会科学版）》 2004年第2期31-34,共4页

摘　　要： 税收管理信息化是加强税收征管、实现依法治税的重要措施,也是降低税收成本和提高征管效率的技术保障。随着我国税收信息化的快速发展,税收信息化建设中的信息安全问题日益凸显,它已成为制约我国税收现代化的瓶颈,因此,解决税收信息化建设中的信息安全问题迫在眉睫。问题的关键是应从信息状态安全、信息转移安全和安全管理制度三个方面对税收信息化建设中的信息安全进行研究,找出服务器安全、操作系统安全、数据库安全的信息状态安全的应对策略;防火墙技术、信息加密技术、信息认证技术、防病毒技术的信息转移安全对策以及建立一套健全的安全管理制度的措施等。 Computerized tax administration is an important measure of strengthening tax collection and administration. It is also a technical assurance of reducing taxation costs and improving collection and administration effectiveness. With the rapid development of computerized tax administration in China, the information security issue in the tax information construction is becoming a public concern. It has become the bottleneck of China's taxation modernization. Therefore, to solve this problem becomes urgent. This article studies the issue of information security in the tax information construction from three aspects of information state security, information transformation security, and security administration system, and proposes some corresponding strategies on server security, operation system security and database security. Information transformation security strategies on firewall technology, information encrypting technology, information authentication technology and virus prevention technology are put forward. Also is suggested the measures of establishing a set of sound security administration system.

关 键 词： 税收管理 信息化建设 信息状态安全 信息转移安全 安全管理制度 依法治税

领　　域： [经济管理]