会计电算化实施中存在的风险及其防范  

Risks Existing in Applying Computerized Accounting and Protective Countermeasures

作　　者：王金惠[1] 

机构地区：[1]河南商业高等专科学校会计系,河南郑州450002

出　　处：《洛阳大学学报》2006年第3期7-9,共3页Journal of Luoyang University

摘　　要：会计电算化实施中存在的风险和问题,主要是会计电算化系统存在的安全隐患,电算化操作过程中暴露出来的会计职业道德和内部管理控制弱化等问题。其防范措施包括:加强会计职业道德教育;制定完善的岗位责任制及授权制;适当限制“反记账”、“反结账”功能;认真执行财产清查制度及内部审计制度等。The risks exiting in the application of the computerized accounting are mainly the hidden dangers in computer＇s security, the accountant＇s professional morality exposed during the operation of the accounting computerization and the problem of weakening interior managerial control. The countermeasures for them include： intensifying the professional morality education; setting up complete system post responsibility and authorization ; properly limiting the function of ＂counter accounts＂, and ＂counter settling accounts＂ ; seriously carrying out the property check regulation and the interior census discipline.

关 键 词：会计电算化 网络会计 会计职业道德 反记账 反结账 

分 类 号：F234[经济管理—会计学]