随着金融体制改革的不断深入,金融机构竞争的日趋激烈,提高会计工作的服务质量和工作效率就显得尤为重要。因此,会计“柜员制”就当然成为人们研究的重要课题。 所谓会计“柜员制”,指的是在受理每一笔会计业务时,将原来由几个人共同完成的接柜、审核、记帐、复核等工作集中于一个人办理,对每笔业务实行个人负责制的一种新的会计劳动组合制度。笔者根据工作经验认为,实行会计“柜员制”,对提高会计服务质量和工作效率,以及加强会计核算等方面都有积极意义。 (一)有利于提高会计工作效率 从以上对“柜员制”的解释可以看出,实行“柜员制”后,办理一笔业务的几个工作环境都集中由一人来完成,减少许多环节,避免了重复劳动,加快了凭证传递速度,使办理一笔业务所用的时间大大缩短, With the continuous deepening of financial system reform and the fierce competition in financial institutions, it is particularly important to improve the quality of service and work efficiency of accounting work. Therefore, accounting “teller system” of course, become an important issue for people to study. The so-called accounting “teller system” refers to the acceptance of each accounting business, the original jointly completed by a few people cabinet, audit, accounting, review and other work focused on one person for each individual business practice A new system of accounting and labor in charge system. According to the author’s work experience, the author believes that practicing accounting “teller system” has positive significance in improving the service quality and efficiency of accounting services and in strengthening accounting. (I) Conducive to Improving the Efficiency of Accounting Work From the above explanation of the “teller system”, it can be seen that after the “teller system” is implemented, a few working environments for conducting a business are collectively completed by one person, reducing many steps and avoiding The duplication of efforts to speed up the transfer of vouchers, so that the time required to handle a business greatly reduced,