出纳,是现金,银行往来帐,票据和有价证券等的收付和管理工作的总称。因此,把它列为财会工作的一个组成部分,一般是没有异议的。但是,谈到出纳对会计的监督,却有不少人由于不理解而产生质疑:“会计领导出纳,历来如此。出纳怎么监督起会计来了?‘监督’是会计的责任嘛,不要弄颠倒了。”笔者认为,这种认识在理论上是片面的,在实践中也证明是错误的。我们知道,“领导”一词有两个含义:一是率领并引导人们(工作)朝一定方向前 Cashier, cash, bank accounts, notes and securities, etc. Collection and payment management and general. Therefore, it is generally not objection to include it as an integral part of the accounting work. However, when it comes to the cashier’s supervision of accounting, many people have questioned them because they do not understand it: “The accounting leader’s cashier has always been. How does the cashier’s supervision come from the accountants? ’Supervision’ is the accountant’s responsibility. The author believes that this understanding is theoretically one-sided, in practice also proved to be wrong. We know that the term ”leadership" has two meanings: First, to lead and guide people (work) toward a certain direction