笔者在基层调研时发现:长期以来,由于受“大会计、小出纳”观念的影响,出纳成了村干部的“钱袋子”,对货币资金的监督权力被剥夺,突出表现在出纳员看不到村级收支的原始凭证,仅仅依靠村会计开出的“现金收入单、现金付出单”收付款、登记账,这不但违背了会计基础工作规范的要求 At the grassroots level, the author found: For a long time, due to the influence of the concept of “big accounting and small bills of exchange,” cashier became the “money bag” of village cadres, the supervisory power of monetary funds was deprived, prominently displayed by the cashier To the village of the original receipts and disbursements, relying solely on village accounting out of the “cash receipts, cash pay a single” payment, registration, which not only violated the requirements of the basic accounting standards