网络环境下会计信息失真及防范

发布时间：2018-05-01 13:07

本文选题：一类物资 + 记录载体　；参考：《财会通讯》2014年31期

【摘要】：正在网络环境下,无形资产以及会计资产这一类物资的保管缺乏安全性,存在较多隐患。一般而言,在会计信息系统中,业务活动的发生会产生许多原始信息,它们在传递以及核算的过程中主要表现为电子符号。在此过程中信息数据能够通过互联网有效传递,但是它们的记录载体——票据却无法通过这种途径来传递,由此,出现了记账凭证、相关档案资料等与原始凭证分离的现象,不利于会计检查与核算工作的开展。同时,当前我国会计法规有明确规
[Abstract]:Under the network environment, the storage of intangible assets and accounting assets is short of security and there are many hidden dangers. Generally speaking, in the accounting information system, the occurrence of business activities will produce a lot of original information, which is mainly expressed as electronic symbols in the process of transmission and accounting. In this process, information data can be effectively transmitted through the Internet, but their record carriers-bills can not be transmitted through this way. As a result, accounting vouchers, relevant archives and other documents are separated from the original vouchers. Unfavorable to the development of accounting inspection and accounting work. At the same time, the current accounting laws and regulations in China have clear regulations.
【作者单位】：武昌工学院;
【分类号】：F232

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