新形势下如何发挥出纳工作对财务管理的作用

How to Play the Role of Cashier in Financial Management under the New Situation

随着中国体制改革和会计制度改革的不断推进,事业单位的经营环境发生了很大变化,给单位财务管理产生了重要的影响,也给出纳工作带来了机遇和挑战。通过阐述新形势下出纳岗位的地位和作用,分析现阶段事业单位出纳工作存在的问题,提出如何进一步提高出纳工作质量,从而发挥其对财务管理应有的作用。

Abstra ct Along with the structural reform of our country and the accounting system’s reformation, the business environment of public institution has changed a lot, which has important influence on the financial management and also brings opportunities and challenges to the cashier work. Through the elaboration of the position and role of cashier under the new situation and the analysis of the existing problems of institution’s cashier work in the present, this paper puts forward that how to further improve the quality of the cashier work, so as to play the due role of it in financial management.