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最近,笔者从参加会计师事务所对一些乡镇企业的查帐工作中发现,目前会计人员和出纳人员的职责分工很不规范。有不少集体企业,甚至一部分国家机关和事业单位把出纳员放在财会工作的第一线。在发生经济业务时,先由出纳员支付现金或开出支票(包括取走空白支票),以致出现原始单据上缺这少那,很不规则。比如:原始单据上有的没有开单位名称,有的没有写日期;有的只写一个总金额,但没有写数量、单位;有的大小写数字不一致;有的甚至一张单据上除了写上一个总金额以外什么也不写。在购置实物的单据上,无验收人员及使用、保管人员签章的现象也很普遍。就这样一些原始单据,出纳人员在先行支付后才交给会计人员制作记帐凭证(有的还是出纳人员兼办)。按照以上这种分工和程序,会计人员根本无法对原始凭证作事前的稽核,就更谈不上根据合法的原始凭证编制记帐凭证。
Recently, the author from accounting firms to check some of the township enterprises found that the current accountant and cashier duties division of labor is not standardized. Many collective enterprises, and even some state organs and institutions, put tellers on the front line of their accounting work. In the case of economic business, the cashier first pays cash or checks (including the removal of a blank check) so that there is a small, irregular pattern in the original document. For example: some of the original documents did not open the name of the unit, some did not write the date; some only write a total amount, but did not write the number of units; some inconsistent case numbers; and some even a document in addition to write Do not write anything beyond a total amount. In the purchase of physical documents, there is no sign of acceptance of personnel and the use of custody staff is also very common phenomenon. So some of the original documents, the cashier paid in advance to accountants to make accounting vouchers (some cashier staff do). Accordance with the above division of labor and procedures, accountants simply can not audit the original documents in advance, not to mention the preparation of vouchers based on legitimate original documents.