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在财务检查中,我们发现有部分行政事业单位出纳没设立现金帐,采用定额备用金的办法,以银行存款帐替代。出纳平时借用一定数额的资金支付后,将发票向会计报销;而出纳收的现金,则不按时或定期填写“现金解款单”进帐。这种做法不符合会计核算手续,并易滋生不少问题:一是经济事项的发生,现金不能逐笔记载、日清月结;二是帐外现金大量存在是产生“小金库的根源;三是容易出现出纳员坐支现金、挪用、贪污公款的问题。为切实保证现金的安全使用,提高资金的使用效益,笔者建议行政事业单位应严格取缔不设立现金帐做法。
In the financial examination, we found that some administrative institutions did not set up cashier cashier accounts, the use of a fixed reserve approach to bank savings account instead. Cashier usually borrow a certain amount of funds to pay, the invoice to the accounting reimbursement; cashier cashier, you are not on time or on a regular basis ”cash settlement bill " into the account. This approach does not meet the accounting procedures and easy to breed many problems: First, the occurrence of economic issues, the cash can not be documented, Nissin monthly settlement; Second, a large number of uncounted cash is the root cause of small coffers; Thirdly, the cashier, embezzlement and embezzlement of public funds are prone to appear in cashier.In order to ensure the safe use of cash and improve the efficiency of the use of funds, the author suggests that administrative institutions should strictly ban the practice of not setting up cash accounts.