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.
出处
《洛阳大学学报》
2006年第3期7-9,共3页
Journal of Luoyang University
关键词
会计电算化
网络会计
会计职业道德
反记账
反结账
computerized accounting
web accounting
the professional morality of an accountant
counter accounts
counter settling accounts
