云计算下会计信息的法律保护--基于财产权的视角

发布时间：2018-09-07 21:29

【摘要】：云计算在会计领域的运用,使深入挖掘、提升会计信息的利用价值成为可能;但同时,"云"也加大了会计数据被非法截取、修改或删除的风险,从而使企业的会计信息遭到破坏。会计信息的安全问题成为云计算在会计领域推广的阻碍,如何保护云计算环境下的会计信息不受非法侵害成为亟待解决的问题。会计信息的经济价值要求法律按其属性给予恰当的保护。云计算环境下的会计信息是不同于物与智力成果的新型财产,从民法上财产权的视角,应当界定会计信息财产权,明确其权利内容;会计信息财产权保护的直接对象是会计数据,应当厘清会计信息财产权保护的范围,明确会计信息财产权的民事救济方式,以实现对会计信息安全的法律保护。
[Abstract]:The use of cloud computing in the accounting field makes it possible to dig deeper and enhance the value of accounting information. But at the same time, the cloud also increases the risk of illegal interception, modification or deletion of accounting data. As a result, the accounting information of the enterprise is destroyed. The security of accounting information has become an obstacle to the promotion of cloud computing in the accounting field. How to protect the accounting information in cloud computing environment from illegal infringement becomes an urgent problem to be solved. The economic value of accounting information requires the law to give proper protection according to its attribute. Accounting information in cloud computing environment is a new type of property, which is different from material and intellectual achievements. From the perspective of property right in civil law, the property right of accounting information should be defined and its content should be defined. The direct object of property right protection of accounting information is accounting data. The scope of property right protection of accounting information should be clarified and the civil relief method of property right of accounting information should be clarified in order to realize the legal protection of accounting information security.
【作者单位】：重庆大学法学院;
【基金】：2014年度重庆市社会科学规划项目“跨境会计监管国际合作路径研究”(2014PY23)的阶段性研究成果
【分类号】：D923.2

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