会计离岗时，清理账务，办好交接手续，本来是会计人员一项再正常不过的工作。但是我们在财务检查中却发现一些单位在会计交接过程中草率从事，引起不少问题。主要表现在：一是由于会计人员素质偏低，经管的账目、账账、账表、账实不符，并且不查原因，一律将其差额列入“待处 When accounting leaves the post, cleaning up the accounts and handling the transfer formalities would have been a more normal task for accountants. However, we found in the financial examination that some units engaged in the process of accounting transfer in a rash manner, causing many problems. Mainly in: First, due to the low quality of accountants, managed accounts, accounts, accounts, accounts do not match, and do not check the reasons, will be included in the balance of their place