最近,笔者在对一些由集体企业改制的股份制企业审计时发现,有的单位现金收支不是由出纳统一管理,而是由该单位的控股人员或供销人员直接支配。其主要问题有: 一是现金收入体外循环。企业销售人员或清收账款人员,对以现金方式回笼的销货款,不是先交到出纳手中,而是放在身边供自己随时支配,或随意供其他人员使用,现金用完后,再将白条或发票等票据交给出纳,用以冲减个人或购物单位的往来账款,使企业现金日记账无法反映其真实面貌。二是现金超范围违规支付。主要是采购人员外出购买材料等大多以现金支付,而不是通过银行转账等规定方式 Recently, when I conducted audits on joint-stock enterprises that were collectively restructured by collective enterprises, I found that cash receipts and payments of some units were not managed centrally by cashiering but were controlled directly by the controlling personnel or the supply and marketing staff of the unit. The main problems are: First, cash income, cardiopulmonary bypass. Business sales staff or collection of accounts receivables, cash withdrawn from the sale of money, not the first hand in the cashier, but on his side for their own control at any time, or free for other personnel to use, and then use up cash White notes or other bills to the cashier, to offset personal or shopping unit of the current accounts, so that the corporate cash journal does not reflect the true face. Second, illegal payment of cash over the range. Mainly purchasing staff go out to buy materials, mostly in cash, rather than through bank transfer and other means