电算化会计核算系统都合法吗 ?

Are all electric accounting system legal?

电算化会计核算数据存储介质的非直观特征，决定了电算化会计在执行《会计法》方面的特殊性。使用通用会计软件，有滥用“差错更正”方法操纵会计核算数据的可能。将会计核算系统内置于企业管理信息系统中，是大型企业普遍采用的方式，但它引起了会计数据生成先于会计凭证审核等问题。基于我国国情，对上述问题必须采用强化外部约束的方式进行管理控制。

The non-intuitionistic character of electric accounting system data storage medium, determines its particularity in enforcing“ accounting law” . Using current accouting software, it will be possible to abuse the method of“ error corrected'to control accounting data. Large companies usually put accounting system into the management information system of companies, but it has occurred some problems such as that accounting datas came into being earlier than auditing. Based on the situation of China, we should strengthen exterior restriction to manage and control to solve these problems.