| 会计核算软件逆向操作的利弊分析 |
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| 引用本文： | 张静.会计核算软件逆向操作的利弊分析[J].淮海工学院学报(社会科学版),2012,10(9):54-56. |
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| 作者姓名： | 张静 |
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| 作者单位： | 淮北职业技术学院计算机系,安徽淮北,235000 |
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| 摘 要： | 为了迎合财务会计的需求,软件公司开发了不少带有逆向操作功能的软件,虽然在使用中对更正会计差错、减少系统数据冗余和提高工作质量等起到了一定的作用,但同样也给财务会计系统的安全带来了威胁。这里在简略介绍会计核算软件逆向操作内涵和功能作用的基础上,针对其可能产生的隐患和危害等进行了分析,并针对其弊端和可能的风险提出了防范性完善措施。
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| 关 键 词： | 会计 核算软件 逆向操作功能 利弊 风险防范 |
Advantages and Disadvantages of Reverse Operation in Accounting Software |
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| ZHANG Jing.Advantages and Disadvantages of Reverse Operation in Accounting Software[J].Journal of Huaihai Institute of Technology,2012,10(9):54-56. |
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| Authors: | ZHANG Jing |
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| Institution: | ZHANG Jing (Dept. of Computer Seienee, Huaibei Vocational and Technical College, Huaibei 235000, China) |
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| Abstract: | In order to meet the demand of the finance staffs, software companies provide various reverse operation functions to popularize their accounting software. Although these functions are of help in correc- ting errors in accounting, reducing redundancies of systemic data and improving the qualities in basic works, they have brought great hidden dangers to safety of financial accounting systems. Clarifying the basic definitions on the reverse operation functions in accounting software, this paper points out their ad- vantages and potential dangers, and puts forward corresponding measures to reduce the risks therein. |
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| Keywords: | accountants accounting software reverse operation function advantages and disadvantages reduction of risks |
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