目前,多数小型企业的会计机构只配有会计和出纳两个人员,实行一人多岗制。从《会计法》公布实施以来,有些出纳人员片面理解“出纳人员不得兼管稽核、会计档案保管和收入、费用、债权债务帐目的登记工作”的规定,把许多可以做而且应该做的工作搁置不做,有的甚至以此为借口,讲条件,图清闲,让会计人员被工作压得喘不过气来。笔者认为,会计与出纳人员的分工,应以划清经济责任,严格牵制手续为原则。出纳人员除不得汇总 At present, most accounting firms in small enterprises have only two staff members: accountants and cashiers. Since the promulgation of the “Accounting Law”, some cashiers have made a unilateral understanding of the stipulation that “the cashier can not take charge of the auditing, keeping the accounting records, and registering the income, expenses and claims and debts accounts”, and put aside many tasks that can and should be done Do not do, and some even use this as an excuse to talk about conditions, leisure plans, so that accountants are over-pressured by the work. In my opinion, the division of labor between accounting and cashiers should be based on the principle of drawing down economic responsibility and strictly checking procedures. In addition to the cashier can not be summarized