要加强对会计电算中犯罪行为的防范

• 作 者: 程安东
• 出 处: 广西会计
• 发表日期: 1994年11期
• 关键词: 会计电算化 会计工作效率 电算化会计 犯罪行为 会计职能 程安 手工记帐 见性 传统手工会计 原始凭证

要加强对会计电算中犯罪行为的防范程安东会计电算化对于提高会计工作效率和会计核算的质量与准确性，扩大会计职能，提高管理水平，增强科学管理和科学决策能力等发挥了极为重要的作用。但会计电算化缺乏易见性的轨迹，会计核算的所有业务均由计算机自动完成，使人工形成...

It is very important to strengthen the prevention of criminal acts in accounting computer Cheng Dong computerization is very important for improving the efficiency of accounting work and the quality and accuracy of accounting, expanding accounting functions, improving the management level, enhancing scientific management and scientific decision-making ability Role. However, the lack of accountability of computerized trajectory of accounting, accounting of all business by the computer automatically, so that artificial formation ...