论文 浅谈会计电算化的风险及防范措施_精品.doc

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，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 accounting system security risk. Keywords: computerized accounting system; Safety risk, prevent 一、绪 论 1.1会计电算化的概述 会计电算化是指运用电子计算机技术，对单位经济活动的全过程和经济活动的各个方面进行连续地反映、监督、提供会计数据和信息，参与经济预测、决策管理的现状化会计信息管理系统。 会计电算化是现代经济管理活动的一个重要组成部分，它借助计算机会计信息系统，运用收集、记录、分类、计算、汇总等方法，对经济活动的全过程进行完整、连续、