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How To Set Up And Equip Cashier Institutions And Personnel

2008/12/26 16:01:00 41895

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1、機(jī)構(gòu)設(shè)置，如各企事業(yè)單位財會科、財會處內(nèi)部設(shè)置專門處理出納業(yè)務(wù)的出納組、出納室?！稌嫹ā返诙粭l第一款規(guī)定：“各單位根據(jù)會計業(yè)務(wù)的需要設(shè)置會計機(jī)構(gòu)，或者在有關(guān)機(jī)構(gòu)中設(shè)置會計人員并指定會計主管人員。

Those who do not have the qualifications may entrust the approved accounting advisory and service institutions established to do the bookkeeping.

The accounting law does not make rigid provisions for the accounting, cashier institutions and personnel of various units, but requires all units to set up according to their business needs.

Each unit can set up a cashier institution according to the size of the unit and the requirements of monetary fund management, combined with the simpleness of the work of the cashier.

Take industrial enterprises as an example, a large enterprise can set up a cashier section in the finance department; a medium-sized enterprise can set up a cashier's office in the finance section, and a small enterprise can provide full-time cashiers under the financial unit.

In order to effectively manage and make full use of funds, some leading companies have concentrated on the teller business (or part of the cashier business) of some branches, and set up specialized internal settlement centers.

　　2．出納人員配備。一般講，實行獨立核算的企業(yè)單位，在銀行開戶的行政、事業(yè)單位，有經(jīng)常性現(xiàn)金收入和支出業(yè)務(wù)的企業(yè)、行政事業(yè)單位都應(yīng)配備專職或兼職出納，擔(dān)任本單位的出納工作。

The number of cashiers depends mainly on the size and complexity of the cashier's business. The principle of business needs is to satisfy the workload of cashiers and avoid the phenomenon of overstaffing and overstaffing.

Generally, we can adopt several forms, such as "one post", "one person more posts", "one post and more people".

One person and one post: small units, the workload of cashiers is not large, and a full-time teller can be set up.

One person and many posts: smaller units, smaller cashiers, and a part-time cashier.

If unconditionally set up an accounting unit separately, a part-time cashier shall be provided at least in the relevant institutions (such as the unit's office, logistics department, etc.).

However, part-time cashiers must not register the work of income, expense, creditor's rights and debt accounts, audit work and custody of accounting records.

A large number of people: larger units, larger cashiers, more tellers can be set up, such as separate teller and cashier, or cash teller and bank settlement teller.

Editor: vivi