目前普遍存在着对出纳工作的重视程度不够，表现在对出纳人员的任用比较随意，相当部分出纳人员思想、业务素质不高，不能认真地履行自己的职责和权限。不但影响会计核算质量，而且为犯罪分子留下可乘之机。出纳工作已成为财会工作中的薄弱环节，应当引起各方面的足够重视。如 At present, there is a widespread lack of emphasis on the cashier’s work, which is manifested in the more casual appointment of cashier staffs, a considerable part of the cashier’s thinking and professional quality, and can not seriously perform their duties and authorities. Not only affect the quality of accounting, but also allow criminals to take advantage of. Cashier work has become a weak link in the accounting work and should arouse enough attention from all quarters. Such as