会计核算软件逆向操作的利弊分析

Advantages and Disadvantages of Reverse Operation in Accounting Software

为了迎合财务会计的需求,软件公司开发了不少带有逆向操作功能的软件,虽然在使用中对更正会计差错、减少系统数据冗余和提高工作质量等起到了一定的作用,但同样也给财务会计系统的安全带来了威胁。这里在简略介绍会计核算软件逆向操作内涵和功能作用的基础上,针对其可能产生的隐患和危害等进行了分析,并针对其弊端和可能的风险提出了防范性完善措施。

In order to meet the demand of the finance staffs, software companies provide various reverse operation functions to popularize their accounting software. Although these functions are of help in correc- ting errors in accounting, reducing redundancies of systemic data and improving the qualities in basic works, they have brought great hidden dangers to safety of financial accounting systems. Clarifying the basic definitions on the reverse operation functions in accounting software, this paper points out their ad- vantages and potential dangers, and puts forward corresponding measures to reduce the risks therein.