出纳工作是会计行业的重要组成部分,是财务人员基本素质、业务水平的根本体现。由于会计工作的特殊属性,出纳人员的素质关系到会计工作的最终成效。随着社会主义经济的发展,出纳的重要意义日益体现。本文通过对会计基础工作中出纳工作的基本属性以及重要性的分析,剖析了出纳人员应该具备的基本素质以及重要性。 Cashier’s work is an important part of the accounting profession, which is the fundamental manifestation of the basic quality of financial personnel and their professional level. Due to the special nature of accounting work, the quality of cashier staff relates to the final result of accounting work. With the development of socialist economy, the importance of cashier is increasingly reflected. This article analyzes the basic qualities and importance of cashiers in the basic work of accounting, and analyzes the basic qualities and importance of cashiers.