出纳是会计循环中的一个重要环节,是会计工作纪律的执行者,是会计工作规范的实施者。出纳人员担负着资金收付,票据管理,现金日记账,银行存款日记账登记工作,应当于全体财务人员一道规范地执行《会计法》,做好出纳工作对整顿会计工作秩序,规范会计基础工作具有重要的现实意义。 Cashier is an important link in the accounting cycle, is the implementation of accounting discipline, is the implementation of accounting standards. The cashier is responsible for the receipt and payment of funds, notes management, cash journal, bank deposit journal registration work, all financial officers should be a standardized implementation of the “Accounting Law” and do a good job cashier accounting work to rectify the order of accounting, accounting standards and important work The practical significance.