会计电算化舞弊及其防范

The Fraudulence and avoiding of the Computerized Accountancy

会计电算化是计算机技术和现代会计相结合的产物。如果产生舞弊现象 ,将会给有关各方带来不可估量的损失。本文分析了会计电算化舞弊的原因和手段 ,提出了防止会计电算化舞弊的措施。

The computerized accountancy is outcome that computer technology together with the modern accountancy .If bring fraudulence, it will bring imponderable expense. The article analyze the causation and instrument of the fraudulence of the computerized accountancy, and bring forward avoiding measure of the fraudulence of the computerized accountancy.