How To Set Up And Equip Cashier Institutions And Personnel
1、机构设置，如各企事业单位财会科、财会处内部设置专门处理出纳业务的出纳组、出纳室。《会计法》第二十一条第一款规定：“各单位根据会计业务的需要设置会计机构，或者在有关机构中设置会计人员并指定会计主管人员。
Those who do not have the qualifications may entrust the approved accounting advisory and service institutions established to do the bookkeeping. The accounting law does not make rigid provisions for the accounting, cashier institutions and personnel of various units, but requires all units to set up according to their business needs. Each unit can set up a cashier institution according to the size of the unit and the requirements of monetary fund management, combined with the simpleness of the work of the cashier.
Take industrial enterprises as an example, a large enterprise can set up a cashier section in the finance department; a medium-sized enterprise can set up a cashier's office in the finance section, and a small enterprise can provide full-time cashiers under the financial unit. In order to effectively manage and make full use of funds, some leading companies have concentrated on the teller business (or part of the cashier business) of some branches, and set up specialized internal settlement centers.
2．出纳人员配备。一般讲，实行独立核算的企业单位，在银行开户的行政、事业单位，有经常性现金收入和支出业务的企业、行政事业单位都应配备专职或兼职出纳，担任本单位的出纳工作。
The number of cashiers depends mainly on the size and complexity of the cashier's business. The principle of business needs is to satisfy the workload of cashiers and avoid the phenomenon of overstaffing and overstaffing. Generally, we can adopt several forms, such as "one post", "one person more posts", "one post and more people".
One person and one post: small units, the workload of cashiers is not large, and a full-time teller can be set up.
One person and many posts: smaller units, smaller cashiers, and a part-time cashier. If unconditionally set up an accounting unit separately, a part-time cashier shall be provided at least in the relevant institutions (such as the unit's office, logistics department, etc.). However, part-time cashiers must not register the work of income, expense, creditor's rights and debt accounts, audit work and custody of accounting records.
A large number of people: larger units, larger cashiers, more tellers can be set up, such as separate teller and cashier, or cash teller and bank settlement teller.
Editor: vivi
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