| 会计电算化舞弊及其防范 |
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| 引用本文： | 张国平,李松.会计电算化舞弊及其防范[J].华北航天工业学院学报,2003,13(2):30-32. |
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| 作者姓名： | 张国平 李松 |
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| 作者单位： | [1]华北航天工业学院财会金融系，河北廊坊065000 [2]重庆交通学院成教学院，重庆400074 |
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| 摘 要： | 会计电算化是计算机技术和现代会计相结合的产物。如果产生舞弊现象，将会给有关各方带来不可估量的损失。本文分析了会计电算化舞弊的原因和手段，提出了防止会计电算化舞弊的措施。
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| 关 键 词： | 会计电算化 舞弊 防范 计算机技术 原因 手段 |
The Fraudulence and avoiding of the Computerized Accountancy |
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| ZHANG Guo-ping\ LI Song\.The Fraudulence and avoiding of the Computerized Accountancy[J].Journal of North China Institute of Astronautic Engineering,2003,13(2):30-32. |
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| Authors: | ZHANG Guo-ping\ LI Song\ |
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| Institution: | ZHANG Guo-ping\+1 LI Song\+2 |
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| Abstract: | The computerized accountancy is outcome that computer technology together with the modern accountancy .If bring fraudulence, it will bring imponderable expense. The article analyze the causation and instrument of the fraudulence of the computerized accountancy, and bring forward avoiding measure of the fraudulence of the computerized accountancy. |
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| Keywords: | computerized accountancy fraudulence measure |
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