试论会计软件中修改功能的建立原则郑州航空工业管理学院叶忠明目前，很多企事业单位使用的会计核算软件的修改系统普遍存在以下问题：（１）允许直接修改已经录入存储的各种数据；（２）对修改行为不作任何记录和控制，不留＂痕迹＂的修改行为大都可以得到软件系统的许可... At present, a lot of enterprises and institutions use accounting software to modify the system generally have the following problems: (1) allows to directly modify the various data has been entered into the storage; (2) Do not make any record and control of the modification, most of which can get the permission of the software system without leaving “traces”.