目前,银行同城付委结算(主要是转帐支票结算),由原来的一式四联套写方式进帐,改为象填写现金支票一样,填写转帐支票(付款单位留存根),另附两联进帐单(一般由收款单位填写)进帐后,一联存银行,一联交收教单位。运用这种方式转帐,付款单位只留一小块存根,而存根又不能受银行监督,给财务管理带来困难。我们通过清理企业银行帐,核对银企双方凭证时发现,有的付款单位记载的在甲单位购货,而实际将款付给了乙单位的情况。比如:某企业经办人在甲商店开具一张空头发票(自填能报销的物品名称等),而用支票 At present, the bank city settlement commission settlement (mainly the transfer check settlement), from the original quadruplicate write-in approach, like to fill in cash checks, fill in the transfer check (payment unit stay root), attached to the two together into Billing (usually by the payee to fill) into account, a joint bank, a joint delivery and delivery of teaching units. Using this method of transfer, the payment unit only a small piece of stubs, and stubs can not be supervised by the bank, bringing financial management difficulties. By clearing corporate bank accounts, we found out when verifying bank-bank vouchers that some payment units recorded purchase in unit A and actually paid the amount to unit B. For example: a business operator in a shop opened a blank invoice (self-reimbursable items such as name), and with a check