I摘 要随着时代科技不断地发展、进步和变化，计算机行业在会计领域也是日益精进，将用于各种企业的会计应用中，无疑发挥着越来越重要的作用。会计电算化也将会逐步代替手工记账，这样会大大减少了劳动力，使数据更加精准，这也是会计发展史上的一个重要的里程碑。所以其在社会上应用中也是越来越广泛,当然也会存在各种技术系统上的问题和漏洞，利用电算化系统的弱点进行的贪污、舞弊等违法犯罪经济活动也日益增多，以至于给企业、社会、国家造成了严重的经济损失，所以找出会计电算化中所存在的舞弊现象，并且制定出具有针对性的对策加以研究，是很有必要的。关键词：会计电算化；舞弊；犯罪；对策IIIABSTRACTAs the era of science and technology development and continuous progress and change, the computer industry in the field of accounting is also increasingly diligence, will be used in all kinds of enterprise accounting application, playing an increasingly important role. Accounting computerization will gradually take the place of manual accounting, this will greatly reduce the labor force, make the data more accurate, this is also an important milestone in the history of the development of accounting. So its application in society is also more and more widely, of course, there are a variety of technology on the system problems and loopholes, using computerized system vulnerability to corruption, fraud and other illegal and criminal activity also increased, so that to the enterprise, society, and caused serious economic losses, so find out in any of the computerized accounting fraud.KEY WORDS: The accounting computerization, fraud, crime, the countermeasuresII目录前言.......................................................................3第一章 会计电算化存在的问题................................................31.1 会计软件的数据在安全性与保密性上存在的问题.........................31.2 会计软件在通用性上存在的问题.......................................3第二章 会计...
