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(一) 《财会通讯》1987年第4期刊载的《改进出纳岗位记帐程序的建议》一文,充分反映了一个老财会人员对工作负责的拳拳之意,具有相当的代表性。现在每一个出纳手里都有一本现金日记帐,每天要花一定时间在这上面,长期以来,大家都认为这是加强现金管理的可靠方法。因此骤然听到取消现金日记帐,不免使有些老会计忧心忡忡。笔者过去干过几十年会计工作,“文革”时间也有幸干过几年出纳工作,我认为以“定额备用金”管理方法。加上不定期的检查制度,来取代现金日记帐的管理,在客观上是完全可行的,并无什么风险或不妥之处。下面对姜文有关疑虑,加以说明。
(1) The article entitled “Proposals to Improve the Accounting Procedures for Cashier Postings” published in China Securities Journal, No. 4, 1987 fully reflects the meaning of an old accounting member who is responsible for the work and is fairly representative. Now every cashier has a cash journal in his / her cashier, spending a certain amount of time on it every day for a long time, and everybody thinks it is a reliable way to strengthen cash management. So suddenly heard cancel the cash journal, can not help but make some old accounting worries. I have done accounting work for decades in the past, “Cultural Revolution” time have the honor to do a few years cashier work, I think “fixed reserve” management approach. Coupled with the unscheduled inspection system to replace the management of cash journal, it is objectively feasible and risk-free or inappropriate. The following Jiang Wen concerns, to be explained.