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随着电算化会计的发展,其已普遍被我国的单位接受,越来越多的单位都采用这一新的核算技术,确实给日常的会计工作带来了很大的便利。但是,看到其带来的好处的同时,也必须认识到其所引起的一系列的问题,其中电算化舞弊就是最典型的问题之一。其危害性也不言而喻。越来越多的学者开始关注电算化舞弊,包括舞弊的原因,产生的形式,以期找到合理有效的解决措施,为单位的电算化运用铺平道路。
With the development of computerized accounting, it has been generally accepted by the units in our country. More and more units adopt this new accounting technology, which does bring great convenience to the daily accounting work. However, seeing the benefits it brings, it must also recognize the series of problems it causes. Among them, computerized fraud is one of the most typical problems. Its harm is self-evident. More and more scholars began to pay attention to computerized fraud, including the causes and forms of fraud, in order to find a reasonable and effective solution to pave the way for the computerization of the units.