随着市场经济的发展和经济全球化进程的加快,财会制度改革也不断深化。出纳作为第一手会计信息的收集者,其地位和作用在现代财务管理中日益重要,轻视出纳工作,是财务管理的一大误区。本文在分析出纳工作的重要性同时,提出了几点粗浅的见解,目的在于提高出纳工作的质量,使其在财务管理中起到应有的作用。 With the development of market economy and the acceleration of economic globalization, the reform of the accounting system has also been deepened. Cashier as the first-hand accounting information gatherer, its status and role in modern financial management is increasingly important, neglect cashier job, is a big mistake in financial management. This article analyzes the importance of cashier work at the same time, put forward some superficial opinions, the purpose is to improve the quality of cashier work, so that it plays its due role in financial management.