出纳是整个财务管理工作重要组成部分,是会计核算的基础和“先行官”。长期以来,上级业务主管部门对出纳工作没有做详细的、具体的明文规定,理论研究也极少。现根据我们调查了解,对出纳的基本概念,出纳的核算和管理、出纳的移接交手续以及出纳的职责和会计分工等问题,提出我们初步的看法和探讨意见。出纳基本概念出纳就是指企业、事业机关或其他经济组织的票据、现金的收付和保管工作的总称。有时对于担任出纳工作的人员,简称为“出纳”(据辞海的解释)。因此,也可以说:出纳是从货币角度对生产、交换、消费、分配过程中进行管理和核算货币收支及结存的保管。出纳的对象,简单来说,就是在社会再生产过程中的货币运动。也就是说,有货币活 Cashier is an important part of the entire financial management, is the basis for accounting and “pioneer.” For a long time, the superior department in charge did not make detailed and specific express provisions on cashier’s work, and theoretical research was also scarce. According to our investigation and understanding, the basic concept of cashier, the cashier’s accounting and management, cashier transfer procedures and the cashier’s responsibilities and accounting division of labor and other issues, put forward our initial views and opinions. The basic concept of cashier Cashier refers to the business, institutions or other economic organizations bills, cash collection and custody of the general term. Sometimes for cashier jobs, referred to as “cashier” (according to the interpretation of the sea). Therefore, it can also be said that the cashier manages and accounts for the monetary balance of payments and balances in the production, exchange, consumption and distribution from a monetary point of view. The object of cashier, in simple terms, is the monetary movement in the process of social reproduction. In other words, there is money living