做好基层财务所总会计业务工作，确保“两总”制（总会计、总出纳制度）正常运行，加强财务管理，除了要求总会计自身具有一套过硬的业务素质外，在工作中要注意把握一个关键──凭证的传递，抓住一个核心──对账，搞好一个基础──建立一套齐全的账薄。一、凭证的传递做好各 In order to ensure the normal operation of the “two generals” system (total accounting and general cashier system) and to strengthen financial management, we must do a good job in the general accounting business of the primary finance department, and in addition to requiring the total accounting to have a set of excellent professional qualifications, pay attention to its work Grasp a key ─ ─ voucher delivery, seize a core ─ ─ reconciliation, improve a foundation ─ ─ establish a complete set of books. First, the transfer of vouchers do a good job