(一) 《财会通讯》1987年第8期刊出《不应由出纳员核对银行帐》一文,认为出纳员核对银行帐有违内部牵制原则,容易出问题。我不同意这种观点。目前大多数单位均由出纳员核对银行帐,这是本着方便对帐、有利于分工、又不违背内部牵制原则来考虑的。因为出纳员在核对银行帐后,月末要编出银行存款余额核对表,这个核对表必须通过稽核人员的审核,未设内 (A) “Accounting Newsletter” No. 8, 1987, published a “should not be checked by the cashier bank account,” a paper that the cashier check bank accounts contrary to the principle of internal containment, prone to problems. I do not agree with this view. At present, most units check the bank accounts by cashiers, which is based on the convenience of reconciliation and the division of labor without violating the principle of internal containment. Because the cashier in the check bank account, at the end of the bank balance to be compiled checklist, the checklist must be audited audit staff, not set