企业会计电算化失败的问题及其防范对策

Causes to Computerized Accounting Failure and Preventive Measures

随着网络技术的发展和WTO的加入,财务软件技术日趋成熟,企业信息化管理需求日趋迫切,对会计电算化失败的问题及舞弊给经济工作带来了新的挑战,我国企业应该从宣传及法制上扩大电算化的范围和影响,应该建立通用的财务会计软件协议,应该向管理软件过渡,应该加强安全性、开放性和信息资源的共享性。研究电算化会计的舞弊与对策是新形势下面对的重要课题。

More urgent and demanding requirements for computerized accounting have come up in enterprises with matured network technology and financial software and with Chinas accession into WTO.However,computerized accounting failure and embezzlement remain problems.It is proposed that computerized accounting be practiced in more enterprises through publicizing work and regulations,protocols for general accounting software set up and management software used,safety,opening and information sharing strengthened and preventive measures against computerized accounting embezzlement developed and adopted. 