浅析财务软件中“反审核、反过账、反结账”利与弊

The Research on the Advantages and Disadvantages of "Anti-Checking,Anti-Bookkeeping,Anti-Settlement" in Financial Software

本文阐述了财务软件系统中"反审核、反过账、反结账"的概念与实施途径,分析了财务软件系统"反审核、反过账、反结账"功能的重要作用与主要危害。针对如何降低无痕迹修改带来的风险,结合操作实践,提出了三个方面的改进措施:即尽可能避免使用逆向操作;通过操作权限的设置控制逆向操作,确保内部会计控制;制定相应的制度,控制逆向操作。

This paper interprets the concepts of ＂anti-checking,anti-bookkeeping,anti-settlement＂ in financial software and the implementation measures as well.The importance and harms of ＂anti-checking,anti-bookkeeping,anti-settlement＂ are also discussed.Based on the risks of no trace revise,the paper puts forward the following three measures for improvement： avoid using reverse operation as much as possible;control reverse operation by establishing operation authority and guarantee internal accounting control;make the corresponding system to control reverse operation.