银行存款的对账工作是每个单位的一项日常工作,但由于其存在薄弱环节,仍可给犯罪分子造成可乘之机,必须引起我们的高度重视。这里既有财务人员素质问题,也有制度等方面的问题。任何问题的出现,都与缺乏强有力的内控制度有关。有些单位虽然问题尚未暴露,但却由于基础工作薄弱,存在着潜在的危险因素。 从目前医院财务岗位的分工情况看:规模较大的医疗卫生单位对出纳岗位一般设2～3人,分工上看是建立了一种相互牵制的关系,但有的单位却没有完全明确各自的责任,票据粘贴不及时、未达账项不能及时清理,造成长期挂账,债权、债务不 The reconciliation of bank deposits is a day-to-day job for each unit, but due to its weak links, it can still create opportunities for criminals and must arouse our high attention. There are problems with the quality of financial personnel as well as systems and other issues. The emergence of any problem is related to the lack of a strong internal control system. Although the problems have not been exposed in some units, there are potential risk factors due to the weak basic work. According to the division of labor of the current financial position of the hospital, the larger medical and health units generally have 2 to 3 cashier posts. The division of labor establishes a relationship of mutual restraint. However, some units do not clearly define their respective positions. Responsibility, the bills cannot be pasted in time, and the outstanding items cannot be cleared in time, resulting in long-term debt, debts and debts are not