一、出纳员职业道德缺失的原因(一)会计管理体制不健全与单位负责人的影响出纳员的工作完全在单位负责人的领导、管理之下,具有天然的从属性,单位负责人享有独立的人事分配权和劳动用工权,出纳员对于其不具有监督职能,使得他们在单位现金管理工作中不可避免地具有了从属性,这种从属性使他们的利益与单位息息相关,往往为了单位利益或在领导的授意、暗示、指令下做假账,不能独立行使核算和监督职能。调查 First, the cashier lack of professional ethics reasons (A) the accounting management system is not perfect and the influence of the person in charge The cashier’s work entirely under the leadership of the person in charge, under the management of a natural subordinate, the unit responsible for independence Of the personnel allocation rights and labor and employment rights, the cashier for its non-supervisory functions, making them inevitable in the unit cash management has a subordinate, this affiliation makes their interests and units are closely related, often for the benefit of the unit Or under the leadership of the mandate, implied, under the instruction of false accounts, accounting and monitoring functions can not be independently exercised. survey