现金支票是由存款人签发用于到银行为本单位提取现金以及由存款人签发给其他单位和个人用来办理结算或者委托银行代为支付现金给收款人的票据。用现金支票提款支付现金是单位经常发生的业务,也是较容易出现错弊的方面。为此,科学合理的根据单位的实际情况设计现金支票购买、保管、使用、检查等控制流程,是减少错弊,保护现金资产安全完整的必然要求。但是在实际工作中,很多单位的现金支票在运作流程方面不符合内部控制的要求,为不法人员挪用、侵占和转移单位资金留下了隐患。经过对实际单位的调研,有相当 Cash check is issued by the depositor for the bank to extract cash for this unit and issued by the depositor to other units and individuals for settlement or entrust the bank to pay the cash on behalf of the note. Paying cash with a cash check is often a business unit, but also more prone to errors and disadvantages. To this end, scientific and rational design of cash checks according to the actual situation of the purchase, custody, use, inspection and other control processes, is to reduce errors and protect the integrity of cash assets necessary and necessary. However, in actual work, cash checks of many units do not meet the requirements of internal control in the operational flow, leaving hidden dangers for embezzling, encroaching upon and transferring the funds of the unit by unlawful officers. After the actual unit of research, there is considerable