出纳工作是整个会计工作的重要组成部分,更是财会工作的“前哨”,其工作直接影响财会工作的正常开展。本人根据多年从事财务工作的经验,认为出纳工作必须严把“三关”。1.坚持原则,实事求是,严把“经济收支关”出纳员对本单位的一切经济收支事项要负完全责任。因此,要了解审验收付单据、外来发票的合法性,鉴别真伪,注意违法违纪的珠丝马迹,对伪造、作弊、涂改和虚报冒领、假公济私的凭证,应拒绝受理,并及时向有关领导反映;对手续不齐全、不完备的凭证,应退交经办人员补齐,方可办理收付款项。2.通晓制度,熟悉管理,严把“资金控制关”出纳员既是日常货币资金的收付员和结算员,又是货币资 Cashier’s work is an important part of the entire accounting work, but also the “outpost” of the accounting work. Its work has a direct impact on the normal operation of the accounting work. According to my years of experience in financial work, I think the cashier must be strict “three levels.” 1. To uphold the principle, seek truth from facts, and strictly control the “cashier of the economy” to take full responsibility for all the economic receipts and payments of the unit. Therefore, we must understand the legality of the receipt and payment receipt and the foreign invoice, pay attention to the illegitimacy and pay attention to the illegitimate laws and disciplines, and should refuse to accept the vouchers of faking, cheating, alteration, falsification of public and private property, and timely Relevant leaders reflect; the procedure is not complete, incomplete vouchers should be returned to the handling staff to complete, before payment and collection. 2. Familiar with the system, familiar with management, strict control of the “cash control” Cashier is both a daily cash and bank tellers Clerk, but also money