會(huì)計(jì)電算化環(huán)境下的舞弊及其措施(已修改)
2025-06-30 12:37 本頁面
【正文】 會(huì)計(jì)電算化環(huán)境下的舞弊及其對策摘 要隨著電子信息產(chǎn)業(yè)的不斷發(fā)展，會(huì)計(jì)電算化在社會(huì)經(jīng)濟(jì)中的運(yùn)用越來越廣泛，會(huì)計(jì)電算化以其高效、自動(dòng)、方便、準(zhǔn)確、及時(shí)等優(yōu)點(diǎn)正日益受到廣大會(huì)計(jì)人員的歡迎。目前，我國會(huì)計(jì)電算化正以前所未有的速度向前發(fā)展，隨之而來的會(huì)計(jì)電算化問題也越來越引起人們的關(guān)注。現(xiàn)實(shí)中，由于儲(chǔ)存在計(jì)算機(jī)磁性媒介上的數(shù)據(jù)容易被篡改，有時(shí)甚至能不留痕跡地篡改，加以數(shù)據(jù)高度集中，未經(jīng)授權(quán)的人員有可能通過計(jì)算機(jī)和網(wǎng)絡(luò)瀏覽全部數(shù)據(jù)文件，復(fù)制、偽造、銷毀企業(yè)重要的數(shù)據(jù)，因此，會(huì)計(jì)電算化具有很大的隱蔽性和危害性。本文以會(huì)計(jì)電算化環(huán)境現(xiàn)有的弊端為依據(jù)，通過對會(huì)計(jì)電算化弊端產(chǎn)生的原因、現(xiàn)象、手法等，針對會(huì)計(jì)電算化環(huán)境的有關(guān)問題進(jìn)行探討。關(guān)鍵詞： 會(huì)計(jì)電算化；舞弊；對策Computerized accounting environment and The countermeasures of fraudABSTRACTWith the continuous development of electronic information industry, accounting puterization in the social economy is used widely, puterized accounting to its high efficiency, automatic, conveniently, accurately and timely advantages are increasingly receives the general accounting personnel39。s wele. At present, China39。s accounting puterization is at an unprecedented rate of forward development, along with the accounting puterization has bee aroused people39。s attention. In reality, because stored in puter magnetic media data easy tampered, sometimes even can leave no trace, performs the data to tamper with high concentration, unauthorized personnel may through puter and network navigation all data files, copy, forgery, destroyed enterprise important data, therefore, the accounting puterization has great concealment and dangers. Based on the disadvantages of existing puterized accounting environment for the basis, through the accounting puterization malpractice causes, the phenomenon, methods, puterized accounting environment, according to the relevant issues were discussed.KEY WORDS: accounting puterization； Fraud；Countermeasure目 錄12 / 16全球經(jīng)濟(jì)一體化的發(fā)展趨勢使得電子化的信息網(wǎng)絡(luò)成為現(xiàn)代企業(yè)實(shí)施控制與管理的重要手段，而網(wǎng)絡(luò)安全與技術(shù)保證是網(wǎng)絡(luò)環(huán)境下的有效會(huì)計(jì)控制的基礎(chǔ)和前提。計(jì)算機(jī)在企業(yè)管理及會(huì)計(jì)信息處理中的迅速普及和廣泛運(yùn)用，給人們帶來極大方便和效益。毫無疑問，會(huì)計(jì)電算化是會(huì)計(jì)發(fā)展的主流和趨勢，但是，我們也應(yīng)該看到
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