会计电算化的舞弊与对策
会计电算化的舞弊与对策(论文7700字)
摘要
随着网络全球化的到来，计算机已经是人类办公的必要工具，在企业管理经营中得到迅速普及和广泛应用，给人们带来了极大的方便。但是，随着电算化给我们带来利益的同时，也存在着许多的弊端，如网络黑客的出现，病毒侵入等。很容易是数据丢失、删除、复制或修改。因此，我们在网络信息化的今天，应该提高防范意识，加强电算化的管理制度，深入了解电算化的操作功能，合理规范的使用计算机，更好的利用电算化做好更多的会计工作。
关键词：电算化 舞弊 对策
Abstract
With the advent of the Internet, the computer has been a necessary tool for human work. It has been widely used in the management of enterprise management. It has brought great convenience to people. However, with the power of the computer to bring us benefits, there are also many drawbacks, such as the emergence of network hackers, virus intrusion, etc.. It is easy to lose data, delete, copy, or modify it. Therefore, we should enhance the awareness of prevention, strengthen the management system of the electric power, and make a better use of the computer and make more use of the accounting work.
Keywords: computerization, fraud, countermeasures
目 录
摘要...................................................Ⅰ
Abstract...................................................Ⅱ
前言.....................................................Ⅲ
一、会计电算化的舞弊途径.................................1
（一）软件设计中存在的舞弊方法...........................................1
（二）操作过程中存在的舞弊方法...........................................2
（三）内部人员利用外部设备与资源的舞弊...................................2
二、会计电算化舞弊原因分析.................................3
1．会计软件的缺陷........................................................3
2．企业内部控制制度的缺陷................................................3
3．系统安全性不足........................................................3
4．会计人员职业道德水平差................................................4
5．法规、制度不完善良.....................................................4 [资料来源：Doc163.com]
6．经常性审计和监督不够..................................................4
三、会计电算化舞弊的防范对策............................................ 5
1．选择好的财务软件......................................................5
2．建立合理的内部控制制度................................................5
3. 加强信息系统的安全性.................................................6
4．提高会计人员素质......................................................6
5．加强电算化法制建设....................................................6
6．充分发挥审计的作用.................................................. 6
四、结束语.................................................7
参考文献.................................................8
[版权所有：http://DOC163.com]