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(一) 去年《财会通讯》第8期刊出我的《不应由出纳员核对银行帐》一文后,李涵真、罗锐两同志提出了不同的看法(见今年《财会通讯》第1期)。李、罗两同志的观点在实际工作中虽有一定的指导作用,但却改变不了我原来的看法:(1)收支相等不入帐、其它人员审核银行存款余额核对表无济于事;(2)即使印鉴由二人以上分管,也能做到支出不入帐。下面我介绍一个实际发生的案例:“环海市建材公司出纳员叶某利用职务之便,贪污现金14,352元。手法之一是隐没银行存款利息,收支不入帐。1983年3月20日,银行为该公司结算第一
(1) Comrades Li Hanzhen and Luo Rui put forward different views (see No. 1 of this year’s Bulletin of Finance and Accounting) after I released my article “Should not be checked by the cashier for bank accounts” in the last issue of the 8th China Chamber of Commerce Newsletter. Although the views of Comrade Li and Luo comrades have a guiding role in the practical work, they can not change my original view: (1) If the receipts and payments are not equal, the other personnel will not be able to verify the balance of bank deposits; (2) Even if the seal in charge of more than two people, but also can do not account for the expenditure. Here I introduce a case actually occurred: "Central City building materials company cashier Yemou use his position, embezzlement of 14,352 yuan in cash. One of the ways is to hide the interest of bank deposits, revenue and expenditure are not accounted for. March 20, 1983 The bank settled first for the company