財務(wù)部職責(zé)、崗位工作職責(zé)及工作流程

1、財務(wù)部職責(zé)一、負責(zé)公司日常 HYPERLINK /s?wd=%E8%B4%A2%E5%8A%A1%E6%A0%B8%E7%AE%97&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3PANBn16YrHbLrHNhPvRk0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPHfvPHTdPjRL t /question/_blank 財務(wù)核算。二、根據(jù)公司資金運作情況，合理調(diào)配資金，確保公司資金正常運

2、轉(zhuǎn)。三、搜集公司經(jīng)營活動情況、資金動態(tài)、營業(yè)收入和費用開支的資料并進行分析、提出建議，定期向總經(jīng)理報告。四、組織各部門編制收支計劃，編制公司的月、季、年度營業(yè)計劃和財務(wù)計劃，定期對執(zhí)行情況進行檢查分析。五、嚴格財務(wù)管理，加強財務(wù)監(jiān)督，督促財務(wù)人員嚴格執(zhí)行各項 HYPERLINK /s?wd=%E8%B4%A2%E5%8A%A1%E5%88%B6%E5%BA%A6&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3PANBn16YrHbLrHNhPvRk0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6

3、KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPHfvPHTdPjRL t /question/_blank 財務(wù)制度和 HYPERLINK /s?wd=%E8%B4%A2%E7%BB%8F%E7%BA%AA%E5%BE%8B&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3PANBn16YrHbLrHNhPvRk0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-

4、TLwGUv3EPHfvPHTdPjRL t /question/_blank 財經(jīng)紀律。六、負責(zé)全公司各項財產(chǎn)的登記、核對、抽查的調(diào)撥，按規(guī)定計算折舊費用，保證資產(chǎn)的資金來源。七、參與公司及各部門對外經(jīng)濟合同的簽訂工作。八、負責(zé)公司現(xiàn)有資產(chǎn)管理工作。九、原物料進出帳務(wù)及成本處理。外協(xié)加工料進出帳務(wù)處理及成本計算。各產(chǎn)品成本計算及損益決算。預(yù)估成本協(xié)助作業(yè)及 HYPERLINK /s?wd=%E5%B7%AE%E5%BC%82%E5%88%86%E6%9E%90&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3PANBn16YrHb

5、LrHNhPvRk0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPHfvPHTdPjRL t /question/_blank 差異分析。十、經(jīng)營報告資料編制。單元成本、標準成本協(xié)助建立。效率獎金核算、年度預(yù)算資料匯總。十一、收入有關(guān)單據(jù)審核及帳務(wù)處理。各項費用支付審核及帳務(wù)處理。應(yīng)收帳款帳務(wù)處理。 HYPERLINK /s?wd=%E6%80%BB%E5%88%86%E7%B1%BB%E5%B8%90&tn=44039180_cpr&fenlei=mv6q

6、uAkxTZn0IZRqIHckPjm4nH00T1Y3PANBn16YrHbLrHNhPvRk0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPHfvPHTdPjRL t /question/_blank 總分類帳、日記帳等帳簿處理。財務(wù)報表及會計科目明細表。十二、統(tǒng)一發(fā)票自動報繳作業(yè)。營利事業(yè)所得稅核算及申報作業(yè)。營、印稅沖退作業(yè)及事務(wù)處理。 HYPERLINK /s?wd=%E8%B5%84%E9%87%91%E9%A2%84%E7%AE%97&tn=4

7、4039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3PANBn16YrHbLrHNhPvRk0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPHfvPHTdPjRL t /question/_blank 資金預(yù)算作業(yè)。財務(wù)盤點作業(yè)。十三、會計意見反應(yīng)及督促。稅務(wù)及稅法研究。十四、完成領(lǐng)導(dǎo)交辦的其它工作。會計崗位工作職責(zé)負責(zé)記好行政方面的財務(wù)總帳及各種明細帳目。手續(xù)完備、數(shù)字準確、書寫整潔、登記及時、帳面清楚。二

8、、負責(zé)編制月、季、年終決算和其他方面有關(guān)報表。三、組織編制各期預(yù)決算，定期檢查分析財務(wù)計劃，合理使用資金。四、認真審核原始憑證，對違反規(guī)定或不合格的憑證應(yīng)拒絕入帳。要嚴格掌握開支范圍和開支標準。五、定期核對固定資產(chǎn)帳目，作到帳物相符。六、上級財務(wù)機關(guān)檢查工作時，要負責(zé)提供資料和反映情況。七、定期書面向領(lǐng)導(dǎo)匯報財務(wù)情況，發(fā)揮 HYPERLINK /s?wd=%E8%B4%A2%E5%8A%A1%E7%9B%91%E7%9D%A3&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhm4PvNBnH-9PjRkn1b40ZwV5Hcvr

9、jm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHTdnH01PH0 t /question/_blank 財務(wù)監(jiān)督作用。八、定期裝訂 HYPERLINK /s?wd=%E4%BC%9A%E8%AE%A1%E5%87%AD%E8%AF%81&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhm4PvNBnH-9PjRkn1b40ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6Kd

10、ThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHTdnH01PH0 t /question/_blank 會計憑證、帳簿、表冊等，妥善保管和存檔。當(dāng)年 HYPERLINK /s?wd=%E4%BC%9A%E8%AE%A1%E6%A1%A3%E6%A1%88&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhm4PvNBnH-9PjRkn1b40ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy

11、-bIi4WUvYETgN-TLwGUv3EnHTdnH01PH0 t /question/_blank 會計檔案由 HYPERLINK /s?wd=%E4%BC%9A%E8%AE%A1%E4%BA%BA%E5%91%98&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhm4PvNBnH-9PjRkn1b40ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHTdnH01PH0 t /questi

12、on/_blank 會計人員保管，往年 HYPERLINK /s?wd=%E4%BC%9A%E8%AE%A1%E6%A1%A3%E6%A1%88&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhm4PvNBnH-9PjRkn1b40ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHTdnH01PH0 t /question/_blank 會計檔案由學(xué)校檔案室保管。九、協(xié)助出納作好工資、獎金的發(fā)放

13、工作。十、負責(zé)掌管財務(wù)印章，嚴格控制支票的簽發(fā)。十一、按期填報審計報表，認真自查，按時報送會計資料。十二、加強 HYPERLINK /s?wd=%E5%AE%89%E5%85%A8%E9%98%B2%E8%8C%83%E6%84%8F%E8%AF%86&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhm4PvNBnH-9PjRkn1b40ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHTdnH

14、01PH0 t /question/_blank 安全防范意識和安全防范措施，嚴格執(zhí)行財務(wù)管理方面的安全制度，確保不出安全問題。十三、嚴格遵守，執(zhí)行國家財經(jīng)法律法規(guī)和 HYPERLINK /s?wd=%E8%B4%A2%E5%8A%A1%E4%BC%9A%E8%AE%A1%E5%88%B6%E5%BA%A6&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhm4PvNBnH-9PjRkn1b40ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy

15、-bIi4WUvYETgN-TLwGUv3EnHTdnH01PH0 t /question/_blank 財務(wù)會計制度，作好 HYPERLINK /s?wd=%E4%BC%9A%E8%AE%A1%E5%B7%A5%E4%BD%9C&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhm4PvNBnH-9PjRkn1b40ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHTdnH01PH0 t /qu

16、estion/_blank 會計工作。出納崗位工作職責(zé)一、要認真審查各種報銷或支出的原始憑證，對違反國家規(guī)定或有誤差的，要拒絕辦理報銷手續(xù)。二、要根據(jù)原始憑證，記好現(xiàn)金和銀行帳。書寫整潔、數(shù)字準確、 HYPERLINK /s?wd=%E6%97%A5%E6%B8%85%E6%9C%88%E7%BB%93&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhm4PvNBnH-9PjRkn1b40ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-b

17、Ii4WUvYETgN-TLwGUv3EnHTdnH01PH0 t /question/_blank 日清月結(jié)。三、嚴格遵守現(xiàn)金管理制度，庫存現(xiàn)金不得超過定額，不坐支，不挪用，不得用白條抵頂庫存現(xiàn)金，保持現(xiàn)金實存與現(xiàn)金帳面一致。四、負責(zé)到銀行辦理經(jīng)費領(lǐng)取手續(xù)，支付和結(jié)算工作。五、負責(zé)支票簽發(fā)管理，不得簽發(fā)空頭支票，按規(guī)定設(shè)立支票領(lǐng)用登記簿。六、加強 HYPERLINK /s?wd=%E5%AE%89%E5%85%A8%E9%98%B2%E8%8C%83%E6%84%8F%E8%AF%86&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1

18、Y3mhm4PvNBnH-9PjRkn1b40ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHTdnH01PH0 t /question/_blank 安全防范意識和安全防范措施，嚴格執(zhí)行安全制度，認真管好現(xiàn)金、各種印章、空白支票、空白收據(jù)及其他證卷。七、負責(zé)作好工資、獎金、醫(yī)藥費的造冊發(fā)放工作。八、負責(zé)編造每月的現(xiàn)金支出計劃，分清資金渠道，有計劃的領(lǐng)取和支付現(xiàn)金。九、及時與銀行對帳，作好銀行對帳調(diào)節(jié)表。十、根據(jù)規(guī)定和協(xié)議，作好應(yīng)收款工作，定期向主管領(lǐng)導(dǎo)匯報

19、收款情況。十一、嚴格遵守、執(zhí)行國家財經(jīng)法律法規(guī)和財會制度，作好 HYPERLINK /s?wd=%E5%87%BA%E7%BA%B3%E5%B7%A5%E4%BD%9C&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhm4PvNBnH-9PjRkn1b40ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHTdnH01PH0 t /question/_blank 出納工作。會計崗位工作流程審核原始

20、憑證填制記帳憑證復(fù)核記帳編制會計報表納稅申報一、審核原始憑證（1）外來原始憑證。由業(yè)務(wù)經(jīng)辦人員在業(yè)務(wù)發(fā)生或者完成時從外單位取得的憑證，如供應(yīng)單位發(fā)貨票、銀行收款通知等。（2）自制原始憑證。單位自行制定并由有關(guān)部門或人員填制的憑證，如費用報銷單、工資結(jié)算單、收款收據(jù)、銷貨發(fā)票、成本計算單等。二、填制記帳憑證可以到月底把同類的原始憑證匯總填制記賬憑證，也可隨時發(fā)生隨時填，但不要把時間順序顛倒了。根據(jù)有借必有貸，借貸必相等的記賬規(guī)則，編制會計分錄。三、復(fù)核四、記帳根據(jù)記賬憑證登記入帳，小規(guī)模公司必備的賬本：現(xiàn)金日記帳；銀行日記帳；總帳；明細帳。五、編制會計報表（1）根據(jù)總賬科目余額填列?？芍苯痈鶕?jù)有

21、關(guān)總賬科目的期末余額填列，有些則需根據(jù)幾個總賬科目的期末余額計算填列。（2）根據(jù)明細帳科目余額計算填列。如“應(yīng)付賬款”，需根據(jù)“應(yīng)付賬款”和“預(yù)付賬款”相關(guān)明細科目的期末貸方余額計算填列。（3）根據(jù)總科目和明細科目余額分析計算填列。如“長期借款”，需根據(jù)“長期借款”總賬科目余額扣除“長期借款”明細科目中將在一年內(nèi)到期限的長期借款部分分析計算填列。（4）備查登記簿記錄。會計報表附注中的某些資料，需要根據(jù)備查登記簿中的記錄編制。六、負責(zé)統(tǒng)一管理收據(jù)、發(fā)票、經(jīng)濟合同、會計檔案。出納崗位工作流程一、貨幣資金核算（1）辦理現(xiàn)金收付，嚴格按規(guī)定收付款項。嚴格按照國家有關(guān)現(xiàn)金管理制度的規(guī)定，根據(jù)稽核人員審核

22、簽章的收 HYPERLINK /s?wd=%E4%BB%98%E6%AC%BE%E5%87%AD%E8%AF%81&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3nWc3Pvm4nW9-nWRdryF-0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPWc1P1DvnjcLrjmdPWcLnHmY t /question/_blank 付款憑證進行復(fù)核，辦理款項收付。對于重大的開支項目，必須經(jīng)過

23、HYPERLINK /s?wd=%E4%BC%9A%E8%AE%A1%E4%B8%BB%E7%AE%A1%E4%BA%BA%E5%91%98&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3nWc3Pvm4nW9-nWRdryF-0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPWc1P1DvnjcLrjmdPWcLnHmY t /question/_blank 會計主管人員、總會計師或單位領(lǐng)導(dǎo)審核

24、簽章，方可辦理。收付款后，要在收 HYPERLINK /s?wd=%E4%BB%98%E6%AC%BE%E5%87%AD%E8%AF%81&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3nWc3Pvm4nW9-nWRdryF-0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPWc1P1DvnjcLrjmdPWcLnHmY t /question/_blank 付款憑證上簽章，并加蓋“收訖”、“付訖

25、”戳記。（2）辦理銀行結(jié)算，規(guī)范使用支票，嚴格控制簽發(fā)空白支票。逾期未用的空白支票應(yīng)交給簽發(fā)人。對于填寫錯誤的支票，必須加蓋“作廢”戳記，與存根一并保存。支票遺失時要立即向銀行辦理掛失手續(xù)。（3）登記日記賬，保證日清月結(jié)。根據(jù)已經(jīng)辦理完畢的收 HYPERLINK /s?wd=%E4%BB%98%E6%AC%BE%E5%87%AD%E8%AF%81&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3nWc3Pvm4nW9-nWRdryF-0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZ

26、wYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPWc1P1DvnjcLrjmdPWcLnHmY t /question/_blank 付款憑證，逐筆順序登記 HYPERLINK /s?wd=%E7%8E%B0%E9%87%91%E6%97%A5%E8%AE%B0%E8%B4%A6&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3nWc3Pvm4nW9-nWRdryF-0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9U

27、z4Bmy-bIi4WUvYETgN-TLwGUv3EPWc1P1DvnjcLrjmdPWcLnHmY t /question/_blank 現(xiàn)金日記賬和 HYPERLINK /s?wd=%E9%93%B6%E8%A1%8C%E5%AD%98%E6%AC%BE%E6%97%A5%E8%AE%B0%E8%B4%A6&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3nWc3Pvm4nW9-nWRdryF-0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4

28、Bmy-bIi4WUvYETgN-TLwGUv3EPWc1P1DvnjcLrjmdPWcLnHmY t /question/_blank 銀行存款日記賬，并結(jié)出余額。 HYPERLINK /s?wd=%E9%93%B6%E8%A1%8C%E5%AD%98%E6%AC%BE%E6%97%A5%E8%AE%B0%E8%B4%A6&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3nWc3Pvm4nW9-nWRdryF-0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCp

29、yw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPWc1P1DvnjcLrjmdPWcLnHmY t /question/_blank 銀行存款日記賬的 HYPERLINK /s?wd=%E8%B4%A6%E9%9D%A2%E4%BD%99%E9%A2%9D&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3nWc3Pvm4nW9-nWRdryF-0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwG

30、Uv3EPWc1P1DvnjcLrjmdPWcLnHmY t /question/_blank 賬面余額要及時與 HYPERLINK /s?wd=%E9%93%B6%E8%A1%8C%E5%AF%B9%E8%B4%A6%E5%8D%95&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3nWc3Pvm4nW9-nWRdryF-0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPWc1P1DvnjcLrj

31、mdPWcLnHmY t /question/_blank 銀行對賬單核對。月末要編制 HYPERLINK /s?wd=%E9%93%B6%E8%A1%8C%E5%AD%98%E6%AC%BE%E4%BD%99%E9%A2%9D%E8%B0%83%E8%8A%82%E8%A1%A8&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3nWc3Pvm4nW9-nWRdryF-0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN

32、-TLwGUv3EPWc1P1DvnjcLrjmdPWcLnHmY t /question/_blank 銀行存款余額調(diào)節(jié)表，使 HYPERLINK /s?wd=%E8%B4%A6%E9%9D%A2%E4%BD%99%E9%A2%9D&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3nWc3Pvm4nW9-nWRdryF-0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPWc1P1DvnjcLrjm

33、dPWcLnHmY t /question/_blank 賬面余額與對賬單上的余額調(diào)節(jié)后相符。對于未達賬款，要及時查詢。要隨時掌握銀行存款余額，不準簽發(fā)空頭支票。（4）保管庫存現(xiàn)金，保管有價證券。對于現(xiàn)金和各種有價證券，要確保其安全和完整無缺。庫存現(xiàn)金不得超過銀行核定的限額，超過部分要及時存入銀行。不得以“白條”充抵現(xiàn)金，更不得任意挪用現(xiàn)金。如果發(fā)現(xiàn)庫存現(xiàn)金有短缺或盈余，應(yīng)查明原因，根據(jù)情況分別處理，不得私自取走或補足。如有短缺，要負賠償責(zé)任。保險柜密碼要保密，保管好鑰匙，不得任意轉(zhuǎn)交他人。（5）保管有關(guān)印章，登記注銷支票。出納必須妥善保管所管的印章，嚴格按照規(guī)定用途使用（但簽發(fā)支票的各種印章，不得全部交由出納一人保管）。對于空白收據(jù)和空白支票必須嚴格管理，專設(shè)登記簿登記，