刍议会计电算化犯罪及防范对策

Accounting Computerization Crime and its Preventive Measures

随着计算机在会计信息处理中的广泛运用,会计电算化犯罪现象有所凸现。应当充分分析会计电算化犯罪的手段和特点,有针对性地制定遏制对策。

Along with the computer utilization in accounting information processing widespread, how to guard against accounting computerization crime becomes the universal concern issue of people. This article analyzed the method and the basic characteristics of accounting computerization crime. And, it proposed some guarding measures, such as enhancing computer guard fechnology, perfecting computerization internal control system, strengthen computerization crime detection technology, starting crime legislative work, and so on.