浅析会计电算化的风险及对策—以捷安财务有限公司为例

XCLW11321  浅析会计电算化的风险及对策—以捷安财务有限公司为例  (字数：6756)

目录

一、引言 ···························································1

二、会计电算化的风险分析···········································2

（一）软件实际使用中系统安全性风险······························2

（二）会计人员业务素质导致的风险 ·······························2

（三）单位内部制度不完善造成的风险 ·····························3

三、导致会计电算化风险的原因 ·····································3

（一）会计人员素质的局限 ·······································3

（二）内部控制制度的缺位 ·······································3

四、会计电算化风险防范与控制的对策 ·································3

（一）加强系统的安全控制···················3

（二）完善会计电算化的标准和准则 ······························5

（三）加强人员职责控制 ·········································5

（四）提高会计人员的电算化素质 ·································6

参考文献 ··························································6

浅析会计电算化的风险及对策—以捷安财务有限公司为例

  摘要：随着市场经济的发展,会计电算化对会计实践的影响显得更加重要,为了获得及时准确的财务信息，提高管理效率，各企业基本上都接受并采用了电算化形式进行财务管理，然而许多企业在电算化应用的过程中出现种种问题，如财务人员运用软件的能力欠缺，内部管理能力的薄弱，单位制度的不完善，会计电算化软件发展的局限性以及软件自身存在的安全隐患等，故本文在分析电算化的风险并针对其成因提出来一些对策

关键词：会计电算化   问题   风险   成因   对策