一、历史的演变 新中国成立初期,国营企业的财务处(科)通常设置会计、资金、成本等科(股),日常收支业务由会计科(股)制证,审核后交由资金科(股)的出纳人员据以复核后执行收、付款。唯一的例外是当时工资制度实行实物工资券制,分值按上月公布的物价定。月未出纳库存的工资 First, the evolution of history In the early days of the founding of New China, the financial department (section) of the state-owned enterprises usually set up accounting, capital, and cost branches (shares). The daily income and expenditure business was created by the accounting department (shares), and after examination, it was handed over to the capital section. The cashiers of the (shares) will collect and pay after review. The only exception was when the wage system was implemented in the form of a physical wage voucher system. The score was determined based on the price announced last month. Unpaid cash in inventory