Risks and countermeasures of accounting information system based on Internet

With the development of information technology and network communications, accounting information system gradually move away from single version or manual operation, and become network accounting information system, which are low-cost, fast degree, real-time, paperless, efficient at the same time and also face openness and information technology risks. This paper analyses risk from network itself, information carrier, related parties, internal control, employee moral, external personnel to accounting information system, then discusses corresponding countermeasure to control these risks.