防范电算化会计信息失真的中美法规比较

The Comparison of Chinese and American Regulations on Preventing False Accounting Information Risk in the Computerized Environment

为防范会计电算化与信息化导致的会计信息失真风险,要建立相应的法规。该文简要归纳了中美两国防范电算化会计信息失真的法规体系,通过两者的比较并分析差异的原因,提出改进我国防范电算化信息失真的法规体系的建议。

In order to prevent false accounting information risk brought by computerization, corresponding regulations should be established. This paper summarizes the regulation systems on preventing IT-related false accounting information risk both in China and America. Based on the comparison of these two systems and analysis of the differences, some suggestions on the improvement of this preventing system in China are given in the paper.