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会计电算化软件的多样性及保密性,导致搜集证据困难目前会计电算化软件有几百种,这些软件基本上符合财政部颁发的《会计核算标准基本功能规范》。但其功能模块的划分、数据库文件的设置、数据处理系统的复杂性、文件记录和系统操作的非规范化,增加了鉴定的难度。因为用户单位在选择会计电算化软件时,一是考虑保密程度要高,二是考虑自身管理的需要,无形中限制了会计信息的透明度,使搜集鉴定证据时
The diversity and confidentiality of computerized accounting software have led to the difficulty of collecting evidences. Currently, there are hundreds of computerized accounting software that are basically in compliance with the Basic Functional Specification for Accounting Standards issued by the Ministry of Finance. However, the division of functional modules, the setting of database files, the complexity of data processing system, the non-standardization of file records and system operations increase the difficulty of authentication. Because the user unit in the selection of computerized accounting software, first, consider the high degree of confidentiality, the second is to consider the needs of their own management, virtually limit the transparency of accounting information to enable the collection of identification evidence