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1985年红安县工商银行营业室共办理现金收入业务83,189笔,金额4,335.9万元。其中企业交来的款项,有长款296笔,金额5,447.96元,短款62笔,金额821.27元,长短款笔数合计358笔。金额6,269.23元,分别占总笔数与金额的4.3‰和0.145‰。比照银行规定的现金收付差错率,企业出纳的差错率超过了48.3倍。企业出纳差错率高的原因,一是生手多。二是有的不配备专职出纳人员。有些商业门店由柜组营业员直按向银行交款。三是缺乏出纳工作管理制度。在笔者走访过的工商企业中,没有一家的岗位责任制有考核出纳工作质量的条款。笔者认为,为了提高企业出纳人员的业务素质和工作质量,有必要采取以下措施:第一,企业领
In 1985, the Industrial and Commercial Bank of Hongan County Business Office handled a total of 83,189 cash income transactions, with an amount of RMB 43.359 million. Among the funds handed over by the company, there were 296 long-term payments, the amount was 5,447.96 yuan, the short-term payment was 62, the amount was 821.27 yuan, and the total number of long and short paragraphs was 358. The amount was RMB 6,269.23, accounting for 4.3‰ and 0.145‰ of the total number of transactions and amount respectively. According to the bank’s cash receipt and payment error rate, the company’s cashier’s error rate exceeded 48.3 times. The reason for the high rate of corporate cashier error is that there are many more. Second, some do not have full-time cashiers. Some commercial stores are paid directly to the bank by the salesperson of the counter. The third is the lack of cashier management system. In the industrial and commercial enterprises that I have visited, none of the job responsibility systems have provisions for assessing the quality of cashier work. The author believes that in order to improve the professional quality and work quality of corporate cashiers, it is necessary to take the following measures: First, the company