Accounting information has progressed largely in China. In the information age the network has gradually replaced traditional computerization. Nowadays with computer playing a more and more important role, coupled with network technology’s characteristics, it is impossible for us to avoid meeting the security and privacy threads. And undoubtedly these threads would slow accounting information’s development. Accounting information security has been discussed as an important issue in our national information meeting. In the current developing condition, accounting information security problem has become more complex and prominent. Meeting such a security threat it is necessary for people to set up a comprehensive management system to defense and resist outside interferences and damages. Firstly this paper introduces some basic knowledge such as information security and accounting information security, analyzes the defects in current theory research, demonstrates the importance of accounting information security and the existing problems, and finally emphasizes the main source of the threats to accounting information security and the main factors. Based on the practical work this paper introduces the new way to prevent accounting formation from threat and to build a new security management system based on the risk asset and control method, making accounting stuff work in a safe network condition.