【摘 要】
：
随着计算机技术的发展和经济体制改革的深入,会计电算化作为会计工作的发展方向,得到了迅速普及和发展.会计电算化的实施,大大提高了会计信息处理的速度和准确性.会计电算化
【机 构】
：
大兴安岭松林区古源林场,黑龙江大兴安岭,165013
论文部分内容阅读
随着计算机技术的发展和经济体制改革的深入,会计电算化作为会计工作的发展方向,得到了迅速普及和发展.会计电算化的实施,大大提高了会计信息处理的速度和准确性.会计电算化的实行,审计对象的多样化复杂化,对审计人员计算机知识的运用的要求提高,使得审计人员掌握计算机审计技术近在眉睫.因此,加强会计电算化错弊的防范工作尤为重要,会计电算化应用程序的审查方法也有其自身的特点.下面分别加以阐述.
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