在教育部门,重教学、轻后勤的思想很普遍,一般都没有把会计工作放在应有的位置。同时,还有部分学校存在着重会计,轻出纳的情况,认为“出纳只要识数,能收能付,数字清楚就可以了”;因此,有很多同志不能安心出纳工作,认为“出纳没搞头”。出纳工作是整个财会工作的重要组成部分,出纳工作的一收一付,都体现国家财政政策和财务制度规定,出纳人员首先要熟悉并执行国家的财经政策和纪律、制度,并严格按规定办事,这是做好出纳工作的基本要求。其次,出纳人员除办理现金收付和银行结算业务外,还要记录货币资金和银行存款的收支结余情况,保护货币资金的安全。出纳人员必须具有 In the education sector, the emphasis on teaching and light logistics is commonplace, and accounting work has generally not been put in place. At the same time, there are still some schools that emphasize accounting and light cashiering. They think that “as long as the cashier can know the numbers and can pay for it, the figure is clear.” Therefore, many comrades can not feel relieved of their cashier’s work and think that “ ”. The cashier work is an important part of the entire accounting work. The receipt and payment of cashier work embodies the provisions of the state financial and financial systems. The cashier personnel must first be familiar with and implement the state’s financial and economic policies and disciplines, and work in strict accordance with the provisions This is the basic requirement for doing cashier work. Second, cashier personnel should record the balance of receipts and disbursements of monetary funds and bank deposits in addition to cash receipts and payments and bank settlement business, so as to protect the security of monetary funds. The cashier must have it