会计电算化环境下的舞弊跟其对策.docVIP

会计电算化环境下的舞弊及其对策 PAGE PAGE 11 会计电算化环境下的舞弊及其对策 摘? 要 ?随着电子信息产业的不断发展，会计电算化在社会经济中的运用越来越广泛，会计电算化以其高效、自动、方便、准确、及时等优点正日益受到广大会计人员的欢迎。目前，我国会计电算化正以前所未有的速度向前发展，随之而来的会计电算化问题也越来越引起人们的关注。现实中，由于储存在计算机磁性媒介上的数据容易被篡改，有时甚至能不留痕迹地篡改，加以数据高度集中，未经授权的人员有可能通过计算机和网络浏览全部数据文件，复制、伪造、销毁企业重要的数据，因此，会计电算化具有很大的隐蔽性和危害性。本文以会计电算化环境现有的弊端为依据，通过对会计电算化弊端产生的原因、现象、手法等，针对会计电算化环境的有关问题进行探讨。 关键词： 会计电算化；舞弊；对策 Computerized accounting environment and The countermeasures of fraud ABSTRACT With the continuous development of electronic information industry, accounting computerization in the social economy is used widely, computerized accounting to its high efficiency, automatic, conveniently, accurately and timely advantages are increasingly receives the general accounting personnels welcome. At present, Chinas accounting computerization is at an unprecedented rate of forward development, along with the accounting computerization has become aroused peoples attention. In reality, because stored in computer magnetic media data easy tampered, sometimes even can leave no trace, performs the data to tamper with high concentration, unauthorized personnel may through computer and network navigation all data files, copy, forgery, destroyed enterprise important data, therefore, the accounting computerization has great concealment and dangers. Based on the disadvantages of existing computerized accounting environment for the basis, through the accounting computerization malpractice causes, the phenomenon, methods, computerized accounting environment, according to the relevant issues were discussed. KEY WORDS: accounting computerization； Fraud；Countermeasure 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc279496972 中文摘要 PAGEREF _Toc279496972 \h I HYPERLINK \l _Toc279496973 英文摘要 PAGEREF _Toc279496973 \h II HYPERLINK \l _Toc279496975 1 会计电算化舞弊及其产生背景 PAGEREF _Toc279496975 \h 1 HYPERLINK \l _Toc279496976 2 会计电算化舞弊的常用手法、特征和现象 PAGEREF _Toc279496976 \h 2 HYPERLINK \l _Toc279496977 2.1 会计电算化舞弊的手法 PAGEREF _Toc279496977 \h 2