在去年底笔者参与建材工业总公司组织的企业财务重点检查中,发现一部分企业具有这样一种现象:即由出纳员填制会计收支凭证(转帐凭证除外)。其理由,一是“方便”(手续少);二是减少会计处理程序(省事)。这种做法,违背了《会计人员工作规则》中“会计人员要根据审核无误的原始凭证填制记帐凭证,记帐凭证包括收款凭证、付款凭证和转帐凭证”。以及“出纳根据稽核人员审核签章的收付凭证,进行复核,办理款项收付”的原则。 At the end of last year, I participated in the key financial check of enterprises organized by the Building Materials Industrial Corporation and found that some enterprises had such a phenomenon that the accountants’ receipts and payments certificates (other than transfer vouchers) were filled in by the cashier. The reason, one is “convenient” (less formalities); the second is to reduce accounting procedures (save trouble). This practice, contrary to the “Accounting Staff Rules” in the accounting staff to be based on the audit of the original voucher filled vouchers, accounting vouchers, including receipts, payment vouchers and transfer vouchers. “ As well as the principle of ”receipt and disbursement of receipts and payment certificates of signatures and audits by auditors, review and payment of funds".