电算化会计账簿的变化及风险防范对策 |
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引用本文: | 高想清.电算化会计账簿的变化及风险防范对策[J].孝感职业技术学院学报,2009,12(4):81-83. |
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作者姓名: | 高想清 |
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作者单位: | 湖北职业技术学院,湖北孝感432000 |
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摘 要: | 电算化会计帐簿相对于传统会计帐簿而言,改变了数据的输入方式、处理方式、存储方式和登记方法,但它存在因开发与设计软件不严格、业务操作不当和使用管理不规范而带来的风险。其防范对策为:加强软件购置与开发的管理,加强操作程序控制,加强数据输入与输出管理,加大检查监督力度。
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关 键 词: | 电算化会计 账簿变化 风险分析 防范对策 |
Transformation of Computer Account Book and the Counter Measurement of Its Risk Prevention |
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Institution: | GAO Xiang - qing (Hubei Polytechnic Institute, Xiaogan , Hubei 432000 ) |
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Abstract: | Compared with the traditional account book, computer account book changes the input of data, its processing, storage and registration. However, risks exist because of the undemanding development and software design , improper operation and nonstandard application management. The author proposes risk prevention counter measurements: to improve the management of software purchase and development, strengthen the control of operating procedure, input and output management of data, and increase supervision. |
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Keywords: | Computer Account Transformation of Account Book Analysis Counter Meausurement of Risk Prevention |
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