出纳是会计工作众多岗位中的重要一种,处在企事业等单位会计核算和会计监督的前沿阵地,负责单位货币资金的结算、核算,主要是现金收付和银行存款结算业务。新时期的出纳不仅要摆脱过去一味执行简单的收付指令的状态,充分认识出纳工作的重要性,进一步明确职责和权限,还要以科学发展观为引领,深刻剖析自身在发展中的突出问题,深入查找不适应科学发展的根源,牢固树立科学理财理念,促使本单位财务管理走上制度化、规范化和科学化,做到在工作中创新,在创新中工作。 Cashier is one of many positions in accounting work. It is at the forefront of accounting and accounting supervision in enterprises and other units. It is responsible for the settlement and accounting of the monetary funds of the units, which are mainly cash collection and payment and bank deposit settlement businesses. In the new period, the cashier not only needs to get out of the state of blindly carrying out simple payment and payment orders but also fully understand the importance of cashier work, further clarify responsibilities and authorities, and take the scientific outlook on development as a guide and profoundly analyze its own prominent problems in development In-depth search does not meet the root causes of scientific development, firmly establish the concept of scientific financial management, and promote the financial management of this unit embarked on institutionalization, standardization and scientific, so that innovation in the workplace, work in innovation.