基于计算机及其网络技术所建立起来的企业会计信息系统,为广大企业会计核算和管理提供了高效率的技术平台,但是这种先进的技术也为会计舞弊这一有悖于市场规则和法律规范的主观故意,提供了广阔的空间和可能性。面对信息化环境下新的会计技术条件的变化,有必要对会计信息系统中典型的会计舞弊手段及其技术基础进行剖析和认识。 Based on computer and network technology established by the enterprise accounting information system for the majority of corporate accounting and management provides an efficient technology platform, but this advanced technology is also accounting fraud that run counter to the market rules and legal norms The subjective intent, providing a vast space and possibility. In the face of the change of new accounting technology under the environment of informationization, it is necessary to analyze and recognize the typical accounting fraud measures and their technical basis in accounting information system.