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笔者从乡镇企业的内部审计和财务检查中,发现不少单位的现金管理十分混乱。仅以我们审计的几家厂子为例,几乎是个个出纳员短库、挪用,少则几十元,多则上千元;出纳员的抽屉里都锁着巨额现钞,白条抵库数目也很惊人;企业库存现金额严重失控,帐面余额多达几万元,而帐实又不相符。据渊查,在乡镇企业内部,由于某些财会人员主观上对搞好现金管理的重要性认识不足,加之客观上少数领导人不带头遵守财经纪律和现金管理制度等因素的影响,造成混乱,甚至使集体财产遭到不应有的
From the internal audits and financial checks conducted by township and township enterprises, the author found that the cash management of many units was very confusing. Take just a few factories that we have audited as an example. Almost all cashiers are short and misappropriated, ranging from a few tens to a thousand dollars, and as many as a thousand dollars. Cashiers in the cashier’s drawer are locked in huge amounts of cash, and the number of banknotes in the bank is also It is amazing; the current value of corporate stocks has been severely out of control. The book balance is as much as several tens of thousands of yuan, and the accounts do not match. According to the survey, within the township enterprises, due to the lack of understanding of the importance of certain cash managers for subjective cash management, and the fact that a few leaders do not take the lead in observing the effects of factors such as financial discipline and cash management system, causing chaos, Even the collective property was unduely