关于会计电算化舞弊的探讨

Probe into the Malpractice in the Accounting Computerization

简介了会计电算化的概念和作用,对会计电算化舞弊的现象和手段做了披露,就如何防范和控制会计电算化的舞弊行为进行了探讨。

This paper introduces briefly the concepts and functions of the accounting computerization, reveals the phenomena and methods of the malpractice in the accounting computerization, and probes into how to prevent and control the malpractice behaviors in the accounting computerization.