一、网络会计的风险形式(一)会计信息失真在网络环境下,电子符号代替了会计数据,磁介质代替了纸介质,会计信息面临安全风险,网络系统面临安全风险,企业内部控制面临失效风险。由于财务数据流动过程中签字盖章等传统确认手段不再存在,不能排除电子凭证、电子账簿可能被随意修改 First, the form of network accounting risk (a) accounting information distortion In the network environment, the electronic symbol instead of accounting data, magnetic media instead of paper media, accounting information is facing security risks, the network system is facing security risks, the internal control of enterprises is facing the risk of failure . Due to the traditional means of confirmation such as signature and stamp in the flow of financial data ceasing to exist, the electronic voucher can not be excluded and the electronic book may be arbitrarily modified