摘要
介绍了当前会计电算化使用中存在的如数据备份、数据共享、舞弊、审计监督、职业道德等问题并提出了应对方法。
The paper points out some problems related to our current accounting computerization practices, such as data-copy ＆ data- share, fraudulent practices, audit supervision as well as professional ethics. Meanwhile some solutions are also put forward.
出处
《安徽电子信息职业技术学院学报》
2006年第2期49-49,共1页
Journal of Anhui Vocational College of Electronics & Information Technology
关键词
会计电算化
数据备份
数据共享
舞弊
审计
职业道德
accounting computerization
data-copy
data- share
fraudulent practices
audit
profession ethics
