会计电算化舞弊现状及分析

毕业论文

关于电算化会计舞弊的现状及分析

作者姓名：JIEJIE

专业名称：会计学

指导讲师：张讲师

关于电算化会计舞弊的现状及分析

摘要

在经济贸易全球化的今天，会计电算化已成为当前会计工作的主要工具，是提高工作效率，运用计算机技术代替手工记账的基本方式。市场经济的高速发展，全球经济贸易的复杂多变，客观地分析会计电算化存在的舞弊问题，有针对性提出解决问题的对策和措施，不仅对会计电算化工作，而且对整个会计系统乃至审计，都具有十分重大的作用。

会计电算化是以电子计算机为主的现代电子信息技术在会计工作的具体应用，是电子计算机代替人工记账、算账、报账、查账以及代替人工完成对会计信息的分析、预测、决策的过程。

本文以会计电算化舞弊的现状为研究对象加以分析探讨，分析会计电算化舞弊产生的原因及损失，并结合其深层原因、目前的现实状况及未来发展趋势，提出了改善会计电算化舞弊的政策建议，旨在改变当前会计电算化舞弊的现状，以便给加强公司的控制及还原真实会计信息。

关键词 ：会计电算化舞弊 现状及问题 解决对策

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关于电算化会计舞弊的现状及分析

Abstract

Trade and economic globalization today, accounting computerization has become the main tools of accounting work, is to improve work efficiency, using computer technology in place of manual accounting basic mode. The market's high-speed economic development, the global economy and trade complex and changeable, an objective analysis of the existence of computerized accounting fraud, proposed targeted countermeasures and measures, not only to computerized accounting work, but also to the entire accounting system audit, have a very significant role.

Accounting computerization is the electronic computer of modern electronic information technology mainly in accounting work of the specific application, is a computer to replace artificial bookkeeping, accounts, reimbursement, audits and replace artificial finish to accounting information analysis, forecast, and the decision-making process.

Based on the present situation of the computerized accounting fraud as the research object to analysis, this paper analyzes the causes of computerized accounting fraud and loss, and in combination with the deep reasons, the current situation and future development trends, and puts forward some Suggestions to improve the policy of computerized accounting fraud suggestion, the aim is to change the current situation of computerized accounting fraud, in order to strengthen the company's control and reduction of real accounting information.

Keywords: Computerized Accounting Fraud, Present Situation And

Problems, Solutions

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关于电算化会计舞弊的现状及分析

目录

摘要 ..................................................... I Abstract ................................................ II 目录 ................................................... III 前言 ..................................................... 1 1、新形势下我国会计电算化的现状 .......................... 3

1.1会计电算化及其相关概念 .......................................................... 3

1.2会计电算化普及率偏低 .............................................................. 3 1.3会电技术的使用总体处于低水平 .............................................. 3 1.4会计信息系统的作用发挥不充分 .............................................. 4 1.5会计信息系统成本效益较高 ...................................................... 4 2、会计舞弊产生的原因 .................................... 5

2.1会计政策滞后于会计实践的发展 .............................................. 5

2.2法律监督机制不健全 .................................................................. 5 2.3利益驱动 ..................................................................................... 5 3、会计电算化舞弊的方法及引起的损失 ...................... 7

3.1舞弊方法 ...................................................................................... 7

3.1.1篡改输入 ................................................................................... 7 3.1.2篡改文件 ................................................................................... 7 3.1.3篡改程序 ................................................................................... 7 3.1.4作法操作 ................................................................................... 8 3.1.5篡改输出 ................................................................................... 8 3.1.6其他方法 ................................................................................... 8 3.2通常会计电算化舞弊所引起的损失 .......................................... 8 4、会计电算化舞弊的对策 ................................. 10

4.1完善会计电算化的配套法规 .................................................... 10

4.2健全规章制度形成良好的内控环境 ........................................ 10 4.2.1不兼容权限必须分离原则 .................................................. 10 4.2.2 相互制约原则 ..................................................................... 11

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