“出纳”是企事业单位财会工作整体的一个组成部分,与会计有不可分割的密切联系;出纳人员是会计管理中从事现金和银行结算业务的专职人员,财会战线的前沿哨兵,经济工作的卫士。出纳岗位的主要职责是把好两个“关”。一是必须遵守财经纪律和会计制度,严格把好收付凭证(单据)的审查关;二是必须执行现金管理制度和银行结算纪律,认真把好货币资金控制管理关。出纳人员要履行自 “Cashier” is an integral part of the accountancy work of enterprises and institutions and is inextricably linked with accounting. Cashier personnel are full-time personnel engaged in cash and bank settlement business in accounting management, frontier sentinels in financial and accounting fronts, and guards in economic work . The main responsibility of cashier jobs is to put two “off.” First, we must abide by the financial discipline and accounting system, strictly to a good proof of receipt (receipt); second is the need to implement the cash management system and bank settlement discipline, and carefully control the good control of monetary funds. Cashiers to fulfill themselves