会计电算化的风险与对策浅析

The Risks of Computerized Accounting and Countermeasures

随着信息技术的飞速发展,会计电算化已不是单纯的会计与计算机的简单结合,它的推广应用正朝着企业资源计划管理系统“ERP”(企业管理软件)和政府资源规化“GRP”(财政管理软件)方向发展,先进的计算机网络技术极大地提高了会计工作效率和工作质量,促进了会计工作的规范化,但也出现一些新的问题和挑战.潜在的风险渐渐地暴露出来,应积极采取措施加以防范。

With the rapid progress of information technology, computerized accounting is not only the combination of accounting and computer, but also the trend of enterprise resource program and government resource program. Advanced computer net technology has greatly improved the efficiency and quality of accounting work, regulated accounting work. But we have also found some new problems and challenges and potential risks has appeared. Therefore, we should take active measures.