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来源:百度文库 编辑:杭州交通信息网 时间:2024/04/28 12:09:01
【摘要】21世纪是一个信息爆炸的时代,计算机的普及更使得商业竞争日益激烈化。计算机也成为了企事业单位必不可少的工具。计算机在企业管理及会计信息处理中的迅速普及和广泛运用,使企业的工作更为有效快捷。给人们带来极大方便和效益。但是,同是我们也应该看到因会计电算化而引起的损失也与日俱增,企业也为之苦恼。
现在, 因会计电算化所引起的损失给企业带来了许多损失,这损失主要有三种:1.由于灾害事故(如火灾、水灾)或电源中断故障等原因所引起的会计信息处理中断和数据丢失;2.因电算化会计信息系统本身的错误和疏漏所引起的损失;3.因会计电算化舞弊而引起的损失。对前两种损失,通过借助于开发控制技术就能较好地加以解决,而对因会计电算化舞弊,所引起的损失却很难解决。因此如何防范会计电算化舞弊成了企业的普遍关心的问题。

The 21st century will be an information explosion age, the computer has more popular of the increasingly competitive business. The computer has become an indispensable tool for enterprise units. Computer information processing in enterprise management and accounting for the rapid and widespread use, so that their work more effective and efficient. Brought great convenience and efficiency. However, we should also see the same losses as a result of accounting upgrade also growing enterprises for distress. Now, as a result of accounting losses arising from the upgrade to the enterprise brings many losses, There are three major losses : 1. Because disasters (such as fires, floods) or power interruption caused by the failure of the reasons accounting information processing interruption and data loss ;2. Upgrade their information systems for accounting errors and omissions caused by the loss; 3. computerization of accounting fraud caused losses. For the first two losses, through the development of control technology can help better resolved, and computerization of accounting fraud as a result, caused the loss is hardly resolved. So how to prevent accounting fraud became urgent business matters of general interest

The 21st century will be an information explosion age, the computer has more popular of the increasingly competitive business. The computer has become an indispensable tool for enterprise units. Computer information processing in enterprise management and accounting for the rapid and widespread use, so that their work more effective and efficient. Brought great convenience and efficiency. However, we should also see the same losses as a result of accounting upgrade also growing enterprises for distress. Now, as a result of accounting losses arising from the upgrade to the enterprise brings many losses, There are three major losses : 1. Because disasters (such as fires, floods) or power interruption caused by the failure of the reasons accounting information processing interruption and data loss ;2. Upgrade their information systems for accounting errors and omissions caused by the loss; 3. computerization of accounting fraud caused losses. For the first two losses, through the development of control technology can help better resolved, and computerization of accounting fraud as a result, caused the loss is hardly resolved. So how to prevent accounting fraud became urgent business matters of general interest.