电子计算机在信息处理中显示了强大的威力。但是,任何事物,有其利,必有其弊。电子计算机亦如此。它既是有力的信息处理工具,又是犯罪、舞弊、破坏的利器;它既可以强化内部控制,又能给犯罪和舞弊者留下可趁之机,而且也是削弱内部控制的可恶手段。在电子计算机应用发达的国度,计算机舞弊和犯罪案层出不穷,且造成的损失和危害令人触目惊心。在我国,由于应用电子计算机还不够普遍,而且应用水平较低,因此,计算机犯罪和舞 Electronic computers show great power in information processing. However, anything, its benefits, will have its disadvantages. The same is true for electronic computers. It is both a powerful information-processing tool and a weapon of crime, fraud and destruction; it can both strengthen internal controls and leave open opportunities for criminals and fraudsters, as well as an abhorrent means of undermining internal control. In countries where computer applications are well developed, there is an endless stream of computer fraud and crime, and the losses and harms caused by this are staggering. In our country, due to the application of electronic computers is not yet universal, and low level of application, therefore, computer crime and dance