电算化会计账簿的变化及风险防范对策

Transformation of Computer Account Book and the Counter Measurement of Its Risk Prevention

电算化会计帐簿相对于传统会计帐簿而言,改变了数据的输入方式、处理方式、存储方式和登记方法,但它存在因开发与设计软件不严格、业务操作不当和使用管理不规范而带来的风险。其防范对策为:加强软件购置与开发的管理,加强操作程序控制,加强数据输入与输出管理,加大检查监督力度。

Compared with the traditional account book, computer account book changes the input of data, its processing, storage and registration. However, risks exist because of the undemanding development and software design , improper operation and nonstandard application management. The author proposes risk prevention counter measurements： to improve the management of software purchase and development, strengthen the control of operating procedure, input and output management of data, and increase supervision.