浅析财政事业单位财务中出纳环节的漏洞及防范

Analysis on the Vulnerabilities and Prevention of Cashiers in Financial Institutions

出纳工作是财务工作的重点,是会计制度实施、执行与核算的关键。作为财务工作的重要环节,出纳工作不仅不可缺少,而且十分繁琐,极易出现漏洞。采取有效措施防范漏洞是现阶段财政事业单位财务管理亟需解决的难点。

Cashier work is the focus of financial work and the key to the implementation,implementation and accounting of accounting systems. As an important part of financial work,cashier work is not only indispensable,but also very cumbersome and vulnerable to loopholes. How to take effective measures to prevent loopholes is a difficult point to be solved in the financial management of financial institutions at this stage.