目前大部分会计主体都利用会计专业软件进行会计核算，以提高会计信息的及时性、准确性、可靠性，将会计人员从以往繁杂重复的工作中解脱出来。一般会计总账、报表、应收、应付四大功能模块，而出纳岗位作为会计管理、监督及控制资金使用的主要岗位，会计专业软件并未将他们从 At present, most of the accounting entities use accounting software to conduct accounting, in order to improve the timeliness, accuracy and reliability of accounting information, and to free accountants from the complicated and repetitive work in the past. General Accounting Ledger, statements, receivables, payable four functional modules, and cashier jobs as accounting management, supervision and control of funds used in the main positions, accounting professional software did not take them from