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为改善现金管理,促进商品生产和流通,加强对社会经济活动的监督,各企业、机关、事业单位出纳人员应根据国务院制定《现金管理暂行条例》和中国人民银行印发《现金管理暂行条例实施细则》的规定掌握财经政策,搞好现金管理,把好现金收付关。但财务检查中发现目前出纳工作还存在不少问题,主要有: 1.收付现金把关不严。出纳人员是会计工作的前哨,应当首先把好现金收付关。目前较为普遍存在的问题是出纳人员对付出款
In order to improve cash management, promote the production and circulation of commodities and strengthen the supervision of social and economic activities, the cashiers of enterprises, institutions and public institutions shall, in accordance with the Provisional Regulations on Cash Management formulated by the State Council and the Regulations on the Implementation of Provisional Regulations on Cash Management issued by the People’s Bank of China "Regulations to master financial and economic policies, improve cash management, cash good off. However, financial inspection found that the current cashier there are still many problems, mainly: 1. Cash collection and check lax. Cashier is an outpost of accounting work, it should be the first good cash off. Currently the more common problem is the cashier to deal with the payment