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近几年来,由于放松了对货币资金的管理和监督,挪用公款、贪污舞弊的案例屡见不鲜。更有甚者,作案者中有不少是知法犯法的会计人员和出纳人员。这既给国家资财造成了严重损失,又腐蚀了一些干部职工的灵魂,败坏了党风和社会风气。因此,切实加强对货币资金的管理和监督,应成为我们高度重视的问题。 目前在一些企事业单位,货币资金管理不严,内控制度不全。其主要表现为: ——会计、出纳分工不明,职责不清。个别单位甚至一人身兼会计、出纳,既管帐又管钱,给思想不健康者以可乘之机。
In recent years, due to the relaxation of the management and supervision of monetary funds, embezzlement, corruption and corruption are not uncommon. What is even worse is that many of the perpetrators are accountants and cashiers who knowingly break the law. This not only caused serious losses to the state’s assets, but also eroded the souls of some cadres and workers and ruined the party’s style of work and social ethos. Therefore, effectively strengthening the management and supervision of monetary funds should become a problem that we attach great importance to. At present, in some enterprises and institutions, the management of monetary funds is not strict and the internal control system is not complete. Its main manifestations are: - Accounting, cashier division of labor is unclear, unclear responsibilities. Individual units even accounting for personal accounting, cashier, both control and money management, to mind those who take advantage of the opportunity.