会计电算化环境下的舞弊及其对策会计电算化环境下的舞弊及其对策摘要随着电子信息产业的不断发展，会计电算化在社会经济中的运用越来越广泛，会计电算化以其高效、自动、方便、准确、及时等优点正日益受到广大会计人员的欢迎。目前，我国会计电算化正以前所未有的速度向前发展，随之而来的会计电算化问题也越来越引起人们的关注。现实中，由于储存在计算机磁性媒介上的数据容易被篡改，有时甚至能不留痕迹地篡改，加以数据高度集中，未经授权的人员有可能通过计算机和网络浏览全部数据文件，复制、伪造、销毁企业重要的数据，因此，会计电算化具有很大的隐蔽性和危害性。本文以会计电算化环境现有的弊端为依据，通过对会计电算化弊端产生的原因、现象、手法等，针对会计电算化环境的有关问题进行探讨。关键词：会计电算化；舞弊；对策I会计电算化环境下的舞弊及其对策ComputerizedaccountingenvironmentandThecountermeasuresoffraudABSTRACTWiththecontinuousdevelopmentofelectronicinformationindustry,accountingcomputerizationinthesocialeconomyisusedwidely,computerizedaccountingtoitshighefficiency,automatic,conveniently,accuratelyandtimelyadvantagesareincreasinglyreceivesthegeneralaccountingpersonnel'swelcome.Atpresent,China'saccountingcomputerizationisatanunprecedentedrateofforwarddevelopment,alongwiththeaccountingcomputerizationhasbecomearousedpeople'sattention.Inreality,becausestoredincomputermagneticmediadataeasytampered,sometimesevencanleavenotrace,performsthedatatotamperwithhighconcentration,unauthorizedpersonnelmaythroughcomputerandnetworknavigationalldatafiles,copy,forgery,destroyedenterpriseimportantdata,therefore,theaccountingcomputerizationhasgreatconcealmentanddangers.Basedonthedisadvantagesofexistingcomputerizedaccountingenvironmentforthebasis,throughtheaccountingcomputerizationmalpracticecauses,thephenomenon,methods,computerizedaccountingenvironment,accordingtotherelevantissueswerediscussed.II会计电算化环境下的舞弊及其对策KEYWORDS:accountingcomputerization；Fraud；Countermeasure目录中文摘要.....................................................................................................I英文摘要..................................................................................................II1会计电算化舞弊及其产生背景.............................................................12会计电算化舞弊的常用手法、特征和现象.........................................22.1会计电算化舞弊的手法................................................................22.2会计电算化舞弊的特征................................................................22.3会计电算化舞弊的若干现象........................................................22.4会计电算化舞弊的危害................................................................33会计电算化环境下舞弊产生原因.........................................................33.1对会计电算化了解重视程度不够................................................33.2数据、责任的高度集中与不可读性............................................43.3会计电算化系统有时不能识别不合理的业务............................43.4错误的重复性与连续性................................................................43.5取证困难........................................................................................5III会计电算化环境下的舞弊及其对策3.6计算机安全技术的滞后性............................................................54对会计电算化环境下舞弊的防范对策.................................................54.1加强电算化犯罪法制建设.............
