【摘要】21世纪是一个信息爆炸的时代,计算机的普及更使得竞争日益激烈化。计算机也成为了企事业单位必不可少的工具。 ,thepopularizationofthecomputerpushesthecommercialcompetitiontotheintensificationincreasingly.Computersbecomeoneoftheindispensabletoolsinenterprises.计算机在企业管理及会计信息处理中的迅速普及和广泛运用,使企业的工作更为有效快捷。给人们带来极大方便和效益therapidpopularizationandwideuseofcomputersinenterprisemanagementandaccountinginformationhandlinghastremendouslypromotedtheworkefficiency.Peopleenjoythegreatconvinenceandprofitthatcomputersbringtothem.但是,同是我们也应该看到因会计电算化而引起的损失也与日俱增,企业也为之苦恼。Butmeanwhileweshouldnoticethatthelossescausedbytheaccountingcomputerizationareincreasingdaybydayfromwhichenterprisessufferalot.现在,因会计电算化所引起的损失给企业带来了许多损失,这损失主要有三种:Now,thelossestoenterprisescausedbytheaccountingcomputerizationaremajorlyinthreeforms.1.由于灾害事故(如火灾、水灾)或电源中断故障等原因所引起的会计信息处理中断和数据丢失; eaccountinginformationhandlingsuspensionanddatalosscausedbyemergences(forexamplefireandflood)orsuddenblackout.2.因电算化会计信息系统本身的错误和疏漏所引起的损失;2.Lossescausedbymistakesandleakswhichareinaccountingcomputerizationsystemsthemselves.3.因会计电算化舞弊而引起的损失。3.Lossescausedbythefraudulentmeansintheaccountingcomputerizatonpractice.对前两种损失,通过借助于开发控制技术就能较好地加以解决,而对因会计电算化舞弊,所引起的损失却很难解决Theformertwolossescanbestopedthrughdevelopingcontrollingtechnologies.Butthelossescausedbydeliberatefraudulencecan'tbestoppedeasily.因此如何防范会计电算化舞弊成了企业的普遍关心的问题。Sohowtopreventaccountingcomputerizationfraudulencehasbecomethefocusthatenterprisesareconcernedabout