The Accounting Fraud Prevention and Control under the Condition of Accounting Informatization

摘要

Accounting informatization is an important part of the enterprise informatization, reflect credit status as an important way to improve enterprise's management level and is an important means of economic benefits. Accounting information system safety, accounting information directly affects the correctness and reliability of bank credit enterprise, affecting enterprise long-term development. This article from the accounting informationization process for enterprise, based on fraudulent phenomenon in accounting informa-tionization development and management process, corrupt the reasons of this phenomenon, the commonly used method, fraud are analyzed thoroughly, and from a financial software choice, improve leadership of accounting information work unit of the understanding and strengthening internal audit supervision and external departments supervision, establish rules and regulations, strengthening to prevent and control ability and training complex accounting personnel, strengthen accounting professional ethics construction, etc of accounting information put forward the measures of prevention, in order to fraud to help enterprise the disadvantages, and to improve the financial management level.