这几年,货币资金方面的犯罪率在上升,贪污舞弊者多为财务科出纳、主办会计、科长等,作案手法多样。这与近几年采货币资金管理上内控制度执行不严有很大关系。其表现为:帐户设置不合理、不完全,如其它应收款、其它应付款、应收销贷款、应付购货款不设明细帐;发票、收据无收发、领用手续,也不连号使用,无专人保管;现金出 In recent years, the crime rate in money and funds has been on the rise. Most corruption offenders are cashiers for the Finance Bureau, host accounting and section chiefs, and so on. This is closely related to the lax implementation of the internal control system in the management of monetary funds in recent years. Its performance is: account set unreasonable, incomplete, such as other receivables, other payables, loans receivable should be due to purchase purchase money is not set up a detailed account; invoices, receipts without sending and receiving, requisition procedures, nor even use the number , No person custody; cash out