计算机会计舞弊的现状,计算机会计舞弊现状及其对策研究.doc

内容摘要

进入二十一世纪以来，信息技术快速发展，其适用范围也越来越广。在经济全球化的今天，日新月异的市场变化要求会计工作更加能更加高效、准确地开展，因此计算机会计的实施成为必然趋势，并迅速地发展起来。

计算机会计是会计学与计算机技术交叉的应用学科，既有会计本身的稳定性，也有计算机发展的时代性。我国从二十世纪七十年代开始会计电算化，经过将近四十年的发展，累积了一定经验，但同时信息技术日新月异，因此计算机会计也随着信息时代的来临变化更加频繁，需要逐渐向更加完善缜密实用的方向发展。在实现过程中出现了很多道德或技术问题，有待于我们进一步的理论加强和实践的探索。

但随着计算机会计的开展，一些问题也逐渐浮现出来。选题的目的在于对计算机会计舞弊的现状进行原因分析和损失估计，并针对这一现象，结合资料加以研究，提出对策以及未来发展的建议。意在为企业提供防范对策和出现问题的应对措施，以加强企业控制及提供真实的会计信息。本文将通过对我国计算机会计舞弊现状的深入探索，分析其对企业的影响，并介绍一些企业计算机会计舞弊的防范措施及事后对策。

关键词：计算机会计 舞弊 防范措施 事后对策

Abstract

he twenty-first century， the rapid development of information technology ， its scope more widely. In today's economic globalization ， the rapid changes in the market requires more accounting work can be more efficiently and accurately carried out ， thus accounting for the implementation of the computer has become an inevitable trend ， and developed rapidly .

Computer Accounting is the accounting and computer technology cross -disciplinary applications ， both the stability of the accounting itself ， there are also times of computer development . From the beginning of the twentieth century， computerized accounting seventies， after nearly four years of development， has accumulated some experience ， but information technology advances， so the computer accounting change with the advent of the information age are more frequent ， the need gradually to careful development of more sophisticated and practical direction. There has been a lot of moral or technical problems in the implementation process ， we need to be strengthened and further theoretical exploration practice.

But with the launch of a computer accounting ， some problems have gradually emerge. The purpose of the topic is the status of the computer accounting fraud cause analysis and loss estimates ， and for this phenomenon， combined with the data to be studied ， as well as suggestions for future development of countermeasures . Is intended for enterprises to provide preventive measures to deal with problems and measures to st