文档介绍：学号
毕业论文
课题浅论网络会计信息失真的风险及对策
学生姓名 8888
系别会计学系
专业班级**级会计专升本
指导教师****
二〇** 年六月
浅论网络会计信息失真的风险及对策
摘要
网络会计是知识经济时代产生的一种全新会计,它的出现大大弥补了会计电算化的不足,成为会计发展的新趋势,但同时也带来了一些新的问题。本文在对网络会计进行理论探讨的基础上,对我国网络会计发展存在的信息失真问题进行分析和归结,进而提出网络会计所面临的风险和怎样防范这些风险一些新的思路和措施。
网络会计的迅速发展,并得到实务界的充分肯定。企业会计信息化在政府、企业和会计软件开发商等的通力协作下,得以不断的发展进步,各种风险也凸现出来。国内外的专家学者对网络会计面临的物理安全性、缺乏专业人才、缺乏网络会计相关制度等方面做出了研究,提出了部分应对措施。
目前,国内外对网络会计面临的各种风险仍停留在片面的分析阶段。本文不单从硬件投入,制度制定,更提出了人的重要性,注意到人的主观意愿对信息失真的影响起到很大作用,特别是领导意愿对网络会计信息的真实性的影响。在结合目前研究的成果,提出了“物理防范,领导负责,审计把关,责任到人”的新思想,为治理网络会计的信息失真提出了新的应对措施。
关键词:网络会计;信息失真;风险;对策
Risk and countermeasure distortion by the Cyber-accounting information
Abstract
Cyber-accounting is one kind of brand-new accountant who the era of knowledge economy produces, its appearance has made up the puterization insufficiency greatly, es new tendency which accountant develops, but simultaneously also has brought some new questions. This article in carries on the theory discussion to Cyber-accounting in the foundation, develops the existence information distortion question to our country Cyber-accounting to carry on the analysis and the conclusion, then proposed Cyber-accounting faces how the risk and does guard against these risk some new mentalities and the measure.
The Cyber-accounting's rapidly expand, and obtains the practical realm full affirmation. Business accounting the informationization in the government, the enterprise and accountant the software developer and so on under the concerted effort cooperation, can the unceasing development progress, each kind of risk also in es out. The domestic and foreign experts the physical security which faced to Cyber-accounting, lack the professional, deficient Cyber-accounting to be related aspects and so on system to make the research, proposed the part counter measures.
At present, domestic and work of accounting is still facing the risk of staying in a one-sided analysis stage. This paper not only from the hardware inputs, system development