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随着电子技术的飞速发展,电子计算机已经日益普及。现在各行各业的会计处理都在逐步实现计算机化,会计使用计算机的人员也越来越多。因此会计电算化系统的安全运行就变得越来越重要了,在我国,利用计算机进行贪污犯罪的案件已发生多起,为了提高会计电算化系统的安全可靠性,除了要在程序中加入控制外,还要防止各种事故的发生。根据笔者在开发合资企业通用会计软件的体会,要提高会计电算化的安全性及可靠性,可采取下列措施:
With the rapid development of electronic technology, electronic computers have become increasingly popular. At present, the accounting treatment of all walks of life are gradually computerized, and more and more people use computers for accounting. Therefore, the safe operation of accounting computerized system becomes more and more important. In our country, there are many cases of using computer to carry out corruption crimes. In order to improve the security and reliability of computerized accounting system, Add control, but also to prevent the occurrence of various accidents. According to the author’s experience in developing common accounting software for joint ventures, to improve the security and reliability of computerized accounting, the following measures can be taken: