四川农业大学学报 ›› 2007, Vol. 25 ›› Issue (02): 176-179.doi: 10.16036/j.issn.1000-2650.2007.02.028

• 研究论文 • 上一篇    下一篇

计算机会计信息系统应用:风险、成因与对策

艾光   

  1. 中国人民大学 商学院, 北京 100872
  • 收稿日期:2007-04-03 出版日期:2007-06-30 发布日期:2017-03-03
  • 作者简介:艾光(1985~),男,四川蓬溪人,中国人民大学商学院会计系;研究方向:财务会计与制度会计。

The Application of the Accounting Information System of Computer

AI Guang   

  1. School of Business, Renmin University of China, Beijing 100872
  • Received:2007-04-03 Online:2007-06-30 Published:2017-03-03

摘要: 计算机会计信息系统是当今会计发展的重要领域,也是会计实践水平向更高层次迈进的一个重要平台,但是由于会计账表,信息加工、传递和存储等都变成了电子文档利用计算机通过网络进行传输,这就必然导致电子化的会计信息面临一系列的特殊的风险。本文首先论述了计算机会计信息系统应用所面临的风险,并分析其形成原因;然后,具有针对性地提出应对风险的策略,从而达到提高会计信息质量的目的。

关键词: 会计信息系统, 应用风险, 对策

Abstract: Accounting information system of computer is an important field of the accounting industry, an important balcony that helps the accounting practice to move toward a higher layer.But because many kinds of ledgers, the processing, delivering and storing of information have been turned into the electronics text files and which are passed on with the help of computers, this situation would certainly cause these accounting information in the form of electronics to face a series of special risks.This article will first discuss the risk that the application of the accounting information system is facing and the cause of the risk, and then put forward a strategy aiming to answer the application of risk and complete the goal of advancing the quality of accounting information at last.

Key words: accounting information system, application of risk, strategy

中图分类号: 

  • F230