财会信息系统中原始数据失真问题研究

Research on Distortion of Initial Data of Financial Accounting Information System

在财务会计领域,许多财务舞弊案件是由于财会信息系统加工的原始数据失真所造成的,而且其中多数是公司管理层蓄意造假的故意行为。文章根据舞弊理论分析了造成原始数据失真的原因,面对非故意行为与故意行为,研究了技术与非技术层面的对策措施,特别是针对公司管理层蓄意造假的故意行为提出了相应的对策。

Firstly,this article proposes that many cases of financial fraud in financial accounting area were made by distortion of initial data of financial accounting information system and mainly caused by the premeditation behavior of cook accounts of company＇s senior manager.According to the fraud theory,the article discusses the reasons of distortion of initial data and countermeasures of technical and non-technical tools to meet the premeditated behavior and non-premeditated behavior,especially for the premeditated behavior of cook accounts of senior manager.