计算机舞弊的常见手段列举,会计电算化对会计工作影响.doc

摘　　要

在信息技术日新月异的今天，企业内外的信息使用者对会计信息的需求不仅在数量上有了大幅度的增加，而且在质量上要求有更高的精确度，并对会计信息的正确性、相关性、适应性和及时性提出了更高的要求。为此，会计信息的处理也从手工发展到了电算化会计，这是会计操作和信息处理方式的重大变革，也是顺应了经济发展的趋势。越来越多的单位都用电算化来处理会计核算，使用会计电算化能提高会计的工作效率，减轻工作人员的繁重任务，但不可否认电算化工作也存在一些弊端。

本文浅谈了会计电算化对会计工作的影响。首先描述了一些会计电算化与手工会计的区别。其次，是对会计电算化的作用进行概括。然后，介绍了会计电算化对企业和会计工作人员的要求。再来，列举了一些会计电算化运行中的弊端。最后，是对存在的问题提出的一些建议。

关键词：会计电算化；手工会计；会计信息；数据处理；内部控制；计算机舞弊

Abstract

In today's rapidly changing information technology, internal and external business information to the user's demand for accounting information, not only in quantity has been a large increase in demands on the quality of higher precision, and accuracy of accounting information, relevant , Adaptability and timeliness of a higher demand. To this end, the handling of accounting information from the manual to the development of computerized accounting, which is the accounting operations and information handling of a major change, but also conform to the trend of economic development. More and more units have to deal with computerized accounting, accounting can be used to improve the efficiency of accounting and staff to reduce the heavy tasks, but can not be denied that the work of computerization, there are some drawbacks. 　　This article on the accounting of accounting. First of all, to describe a number of accounting and accounting manual difference. Secondly, we have to carry out the role of accounting general. Then, introduced to the corporate accounting and accounting staff. Then listed a number of accounting in the operation of the drawbacks. Finally, the problem is some of the recommendations.

Key words: Accounting; accounting manual; accounting information; data processing; internal controls; computer fraud.

目 录

1　　电算化会计与手工会计的区别 ……………………………………………1

1.1　电算化会计与手工会计的区别 ……………………………………………………1

1.2　数据处理程序具有新的特点 ………………………………………………………1

2　　会计电算化的作用 ……………………………………………………………1

2.1　提高会计核算的质量和效率 ………………………………………………………2

2.2　准确及时地提供信息、提高经济效益 ……………………………………………2

3　　会计电算化对企业和会计人员的要求 ……………………………………