信息化情境下会计舞弊的成因与防范对策探讨

The Causes and Precautions of Corporate Accounting Fraud in the Context of Imformation

企业会计信息化趋势越来越明显,信息化情境下不同企业会计信息环境发生了不同程度的变化,但在《会计法》贯彻实施的过程中,不少单位及工作人员,尤其是会计人员在会计法律责任与职业道德方面的认识不足,以至于在处理会计事务过程中出现会计舞弊行为,会计舞弊的频频发生严重影响了公司正常的发展。探讨中国信息化情境下会计舞弊的成因与防范策略必要而迫切。

There is an increasing and obvious trend in the informatization of enterprise accountancy nowadays.Under this kind of situation , the environmental accounting information of different companies varies in degree.However ,during the implementation of the Accounting Law,the problem of accounting fraud arises due to the lack of awareness of legal responsibility ethics in several companies and staff , especially the accountants.Normal development of many companies is seriously hindered by the frequent occurrence of accounting fraud. Hence,it is urgent to explore the causes of accounting fraud,as well as the prevention strategy under this circumstance of informatization in our country.