目前,有不少企事业单位在财务处理中,首先由出纳人员审查各项财务收支,填制记账凭证,办理款项收付,然后由会计人员复核后,据以登账。显然,这样的处理程序是不符合财政部颁布的《会计人员工作规则》和《工业企业会计人员岗位责任制》要求的。为什么?一是分工不明、责任不清,不利于明确会计、出纳的经济责任和建立科学的会 At present, many enterprises and institutions in the financial processing, the first cashier review of the financial receipts and payments, fill in accounting vouchers for payment and payment, and then reviewed by the accounting staff, according to the accounts. Obviously, such a process is not in line with the Ministry of Finance promulgated the “accounting staff rules” and “accounting responsibility for industrial enterprises accountability” requirements. Why? First, the division of labor is unclear, the responsibility is not clear, is not conducive to a clear accounting, cashier’s economic responsibility and the establishment of a scientific society