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电算化会计帐簿相对于传统会计帐簿而言,改变了数据的输入方式、处理方式、存储方式记方法,但它存在因开发与设计软件不严格、业务操作不当和使用管理不规范而带来的风险。
Compared with the traditional accounting books, computerized accounting books change the input methods, processing methods and storage methods of data. However, due to the lack of strict development and design software, improper business operations and non-standard usage management Bring the risk.