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一、问题的提出内部控制是进行现代企业管理的一种必不可少的手段,对于保护资产的完整、防范舞弊以及现代企业制度的建立都起着重要作用。但由于企业内部控制体系的不完善和有效控制手段的缺失,借助会计信息系统舞弊的案件已屡见不鲜,电子财务系统的智能无纸化作业以及网络操作的隐蔽性,使得不法之徒在会计信息采集与处理过程中敢于造假,而且造成的危害往往比传统的手工做账大得多。近年来,国内也出现了很多公司的财务舞弊案,如郑百文、银广厦等案件。为此,2009年7月1日起实施的《企业内部控制一基本规范》中,第四十一条明确规定:企业应当加强对会计信息系统开发与维护、访问与变更、数据输入与输出、文件储存与保管、网络安全等方面的控
I. Issues raised Internal control is an indispensable means for modern enterprise management and plays an important role in protecting the integrity of assets, preventing fraud and establishing a modern enterprise system. However, due to the imperfection of the internal control system and the lack of effective control measures, cases of fraud with the aid of accounting information system have not been uncommon. The intelligent paperless operation of the electronic financial system and the concealment of network operation make the unscrupulous people in accounting information collection Dare to be faked while dealing with, and the damage done is often much larger than traditional manual work. In recent years, there have also been many financial malpractices in China, such as Zhengbaiwen and Yin Guangxia. For this reason, Article 41 of the “Basic Norms for Enterprise Internal Control,” which came into effect on July 1, 2009, clearly stipulates that enterprises shall step up the development and maintenance of accounting information systems, access and change, data input and output, File storage and custody, network security and other aspects of control