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目前,我国颁布的有关法规中存在着阻碍会计电算化。例如,有些设计软件技术开发上的具体细节规定,不能起到推导作用,反而规定得太死抑制了软件的自我发展,影响了会计电算化的普及。...
目前,我国颁布的有关法规中存在着阻碍会计电算化。例如,有些设计软件技术开发上的具体细节规定,不能起到推导作用,反而规定得太死抑制了软件的自我发展,影响了会计电算化的普及。会计电算化犯罪是指会计人员利用其掌握的信息技术知识,对电算化系统数据进行修改、破坏、窃取,达到盗用资金、经济秘密和破坏计算机系统的目的,严重危害社会经济次序,依法应负刑事责任的一种犯罪行为。因为会计电算化犯罪毕竟是高科技、新技术下的一种新型犯罪,为此制定专门的法规对此加以有效地控制就很有必要。
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At present, China's relevant laws and regulations promulgated by the existence of obstruction of computerized accounting. For example, some design software technology development on the specific details of provisions, can not play the role of derivation, but too rigid suppression of the software required for self-development, affecting the popularity of computerized accounting. Accounting crime is an accounting staff use their knowledge to master information technology, computerized system for data modification, destruction, theft, misappropriation of funds to achieve economic secrets and undermine the purpose of a computer system, serious harm to the socio-economic order, according to the law criminal responsibility for an offense. Because after all, is high-tech computerized accounting crime, new technology under a new crime, for the development of special regulations to effectively control this is very necessary.
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会计电算化犯罪的防治研究
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Accounting crime prevention research
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At present, our country promulgated relevant laws and regulations of the accounting computerization. Some design software technology development, for example, the details of the rules, cannot have derived effect, instead of rules too dead inhibits software self-development, influenced the popularization of accounting computerization. Accounting computerization crime refers to the accounting personnel to use its knowledge of information technology, the computerized system data modification, destruction, theft, embezzlement, economic secrets and damage to computer system, the purpose of serious damage to social and economic order, a crime shall bear criminal responsibility according to law. Because the accounting computerization crime, after all, is a high-tech, new technology of a new type of crime, therefore formulated special regulations to effectively control is very necessary.
Accounting computerization crime prevention and control of research
Accounting computerization crime prevention and control of research
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