论文部分内容阅读
我国现行会计制度中,未具体规定由谁来与银行对帐,为方便工作,绝大多数企业都是出纳员自己记帐,自己对帐。我认为这既不符合内部牵制的要求,也违背了《会计法》。从钱、帐分管的要求来看,企业记帐和对帐工作应分别由二人担任。据报刊所载,上海莘庄供销社出纳员贪污公款3万元,当阳县王店粮管所出纳员张春玲套取现金3万多元,乐玉县四澜区供销社以出纳员邓文生为首,从银行套取现金17.38万元,他们采取的都是自已记帐,自己对帐,收支不入帐的同样手法,如果银行对帐单由不记帐的人来核对,上述情况就能及时发现。同时,《会计法)第21条已有“出纳员不得
In our country’s current accounting system, there is no specific regulation on who reconciles with the bank. For the convenience of work, the vast majority of enterprises have their own cashier’s account and their own reconciliation. I think this neither meets the requirements of internal control, but also contrary to the “Accounting Law.” From the money, account management requirements, business accounting and reconciliation should be held by two people. According to the press, Shanghai Xinzhuang supply and marketing cooperatives cadres embezzlement of public funds 30,000 yuan, Wangyang Dangyang grain and cashier cashier Zhang Chunling cash more than 30,000 yuan, the supply and marketing cooperatives in Lok Yu Si Lan District, headed by the Treasurer Deng Wensheng , From the bank to take cash 173,800 yuan, they take are self-billing, self-reconciliation, revenue and expenditure not account the same way, if the bank statement by non-accounting to check, the above can be discovered in time. At the same time, “Accounting Law” Article 21 already "tellers shall not