【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。更多还原

【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.更多还原