网络环境下会计舞弊防范与治理研究摘要随着计算机技术的进步，网络设备越来越发达，会计电算化是传统会计发展到现代必然的产物，但同时会计信息化也带来新的问题。特别是会计舞弊，在网络环境下变得更难以识别和控制。本文的研究目的是分析网络环境下会计舞弊的特点，会计舞弊产生的原因，并提出有效的防范与治理方案。研究采用文献分析法和对比分析法，找出网络环境下会计舞弊具有责任主体多元、控制要点负责、控制范围变大、控制载体数字化等不同与传统会计舞弊的特点，对比总结出会计舞弊的方式有篡改输入、输出、程序和服务等网络化行为。基于舞弊三角形理论，分析出会计舞弊出现的原因，并提出针对性的解决方案。研究表明，对于会计电算化软件安全方面的问题，应当设置密码以及防火墙来限制未授权人员的访问，保障网络环境安全。对于企业内部控制缺陷的问题，应当加强对会计舞弊风险漏洞进行审查、及时审查供应商合同、发挥内部审计人员的重要作用。对于会计舞弊识别能力较弱的问题，应当提供匿名电话热线，使用数据分析技术和采样技术来检测异常会计信息。对于会计人员的素质和知识问题，应当对员工进行资格审查、经常开展职业道德培训、提升审计人员知识。关键词：网络环境会计舞弊防范与治理AbstractWiththeprogressofcomputertechnology,networkequipmentismoreandmoredeveloped,accountingcomputerizationistheinevitableproductofthedevelopmentoftraditionalaccountingtomodern,butatthesametime,accountinginformationhasbroughtnewproblems.Inparticular,accountingfraudhasbecomemoredifficulttoidentifyandcontrolinanetworkedenvironment.Thepurposeofthispaperistoanalyzethecharacteristicsofaccountingfraudinthenetworkenvironment,thecausesofaccountingfraud,andproposeeffectivepreventionandgovernanceprograms.Theresearchusesliteratureanalysismethodandcomparativeanalysismethodtofindoutthecharacteristicsofaccountingfraudinthenetworkenvironment,suchasdiversificationofresponsibilitysubjects,controlpoints,controlscope,digitalcontrol,andothertraditionalaccountingfrauds.Therearenetworkedbehaviorssuchastamperingwithinput,output,programs,andservices.Basedonthetheoryoffraudtriangle,thispaperanalyzesthecausesofaccountingfraudandproposestargetedsolutions.Studieshaveshownthatforthesecurityaspectsofaccountingcomputerizationsoftware,passwordsandfirewallsshouldbesettorestrictaccessbyunauthorizedpersonneltoensurethesecurityofthenetworkenvironment.Fortheproblemofinternalcontroldefects,itisnecessarytostrengthenthereviewofaccountingfraudriskloopholes,timelyreviewsuppliercontracts,andplayanimportantroleofinternalauditors.Fortheproblemofweakaccountingfrauddetection,ananonymoustelephonehotlineshouldbeprovided,usingdataanalysistechnologyandsamplingtechnologytodetectabnormalaccountinginformation.Forthequalityandknowledgeofaccountingpersonnel,employeesshouldbequalifiedforqualifications,regularprofessionalethicstraining,andknowledgeofauditors.Keywords:NetworkenvironmentCcountingfraudPreventionandgovernance目录一前言....................................................................1（一）研究的背景..........................................................1（二）研究的意义..........................................................2二会计舞弊理论基础........................................................2（一）网络环境下会计舞弊的含义............................................2（二）舞弊三角形理论......................................................21舞弊压力..........................................................32会计舞弊的机会....................................................33会计舞弊的合理化..........
