出纳工作,可称为“内外第一关”.最近我调查了一些工厂,发现有不少同志并不胜任这项工作.有的是没有经过训练就仓促上阵;有的是由于出纳员因病、因事请假,由领导指定“信得过”的同志临时代替,业务不熟悉,知识面很窄,珠算技术也很差,对有关的财务会计制度更是不明不白.有的单位出纳员负责审核原始凭证、办理报销付款后,再由会计人员制做记帐凭证,出现原始凭证和报销金额不一致,签批手续不全或不该报销的报销等情况,出纳员也发现?了,甚至还出现现金“短款”.我认为企业的领导人和财务部门负责人都应当关心出纳人员,帮助他们不断地提高政治思想觉悟和政策水平,并组织有 Cashier work can be described as “I have investigated some factories recently and found that quite a few comrades are not qualified for this work. Some are rushed into operation without training; some are due to cashiers due to illness, because Things leave, by the leadership of designated ”trustworthy“ comrades temporary replacement, business is not familiar with a narrow knowledge, abacus technology is poor, the financial accounting system is even more unclear. Some units of the cashier audit The original voucher, after the reimbursement of payment, and then accountants make vouchers, there is inconsistency between the original voucher and the reimbursement, the incompleteness of the approval procedures or reimbursements should not be reimbursed, etc., the cashier also found? And even cash ”Short paragraph " .I think the leaders of the enterprise and the head of the finance department should be concerned about the cashier, to help them constantly improve their political and ideological awareness and policy, and organize