论文 浅谈会计电算化的风险及防范措施.docVIP

论文题目 浅谈会计电算化的风险及防范措施  目录 摘要 II Abstract III 一、绪 论 1 1.1会计电算化的概述 1 1.2会计电算化在现今社会的影响及意义 1 二、会计电算化的风险治理分析 3 2.1 会计电算化的现状 3 2.2会计电算化的基本特征 4 2.3会计电算化风险分析 5 三、企业对会计电算化风险的防范措施建议 6 3.1防范企业会计电算化风险的主要措施 6 3.2 企业防范会计电算化风险的技术方法 7 3.3加强后续教育，不断增加新知识，强化职业道德知识 8 结论 9 参考文献 10 致 谢 11 摘要 随着科学技术的发展，计算机数据处理技术在会计领域已得到了广泛应用。会计电算化是会计的催化剂，它将大大加快利用现代信息技术。按照会计环境要发进行会计变革进程。会计电算化的普及对传统的会计理论和实务都提出了新的问题和要求，必然对以会计为基础的产生重大影响，需要我们根据这些影响研究和采取相应的对策，以达到的目的，切实有效地防范风险，会计电算化影响了会计实践的方方面面，企业在建立了会计电算化系统后，会计基本上从单纯的手工记账、算账、报账中解脱出来，会计核算的准确性和可靠性得到了很大提高，然而，就在会计电算化实现其强大功能的同时，电算化系统的安全问题也越来越来突出，本文在最后提出了强化技术安全管理、建立科学有效的制度保障机制和提高人员素质三个方面的措施，以防范电算化会计系统的安全风险。 关键词：会计电算化系统；安全风险； 防范Abstract With the development of science and technology, computer data processing technology in accounting field has been widely used. Accounting computerization is audit catalysts of change, it will greatly improve the utilization now you information technology. According to audit environment to send audit transformation process The popularity of accounting computerization of traditional accounting theory and practice has proposed new problems and requirements, necessary for based on accounting audit, a major impact need we according to these effects research and adopt corresponding countermeasures, in order to achieve the purpose of audit, effectively preventing audit risk, accounting computerization has affected the accounting practice in many aspects, enterprise established accounting computerization system, accounting basically from pure manual accounting, accounts, reimbursement freed, accounting the veracity and reliability of improved, however, before the accounting computerization realize its strong function at the same time, computerized security is more and more outstanding in this paper, and finally puts forward some strengthening technology safety management and establishing scientific and effective system guarantee mechanism and improve the quality of the staff from three aspects of the measures to prevent computerized ac