“四放开”以后,供销社现金进货的比重日益增大,如何对现金进货加强管理.已成为当前的一大重要课题。现结合我们的工作实践,提出以下意见: 一、把好审批关。由实物负责人根据上月末的库存盘点情况,提出当月现金进货计划(包括商品的品种、数量、进货地点、渠道等),经店、组管理人员初审,供销社主管业务、财务的领导审批签字后,向财会部门办理内部借款手续。财会部门设立现金进货登记簿,按日期、数额、进货地点等逐笔登记。规定购入的商品必须在3日内验收入帐,办理还款手续,注销登记。如3日内不能验收入帐,应逐笔查明原因,追回借款。严禁实物负责人坐支销货款进货。 After the “Four Releases”, the proportion of cash supply and marketing cooperatives is increasing. How to strengthen the management of cash purchases has become an important issue at present. Now with our work practices, put forward the following opinions: The person in charge of the physical object put forward the cash purchase plan of the current month (including the variety, quantity, place of purchase, and channels of the goods) according to the stocktaking situation at the end of the previous month. The preliminary review of the store and group management personnel, the management of the supply and marketing cooperative, and the approval of the financial leader Afterwards, the internal and external loan procedures were processed for the accounting department. The accounting department sets up a cash purchase register, which is registered one by one according to the date, amount, and place of purchase. The provisions of the purchase of goods must be within 3 days of inspection income account, apply for repayment procedures, cancellation of registration. If the income account cannot be checked within 3 days, the reasons should be ascertained one by one and the loan should be recovered. It is forbidden for the person in charge of the actual goods to purchase the goods for sale and purchase.