In the real study and work, everyone has written papers, so we must be familiar with all kinds of papers. Writing papers can improve our ability to comprehensively apply what we have learned. I believe many people will find it difficult to write a paper. The following is a paper I compiled for you about the risks and solutions of cashier positions, hoping to help you.

Abstract: Cashiers, as the name implies, pay as soon as they leave and receive as soon as they receive. Cashier's work is to manage the entry and exit of monetary funds, bills and securities. The risk of cashier position is divided into internal control risk, accounting risk and professional ethics risk. The article talks about how to reduce and disperse these three risks.

Keywords: cashier risk reduction and dispersion

First, the main performance of cashier post risk

1. Internal control risk. From the perspective of enterprise financial management, cash, bank deposits and other assets have the strongest liquidity, so their internal control risks are also the greatest. Generally speaking, all enterprises have formulated strict management systems and procedures for the receipt and use of assets such as cash and bank deposits, which should be relatively perfect in terms of systems. However, in actual work, cashiers often can't stop or correct all kinds of illegal, illegal and unreasonable economic business. The reasons are as follows: ① Many people don't understand the cashier's duties, and think that the cashier should obey the leader unconditionally and pay as long as the leader agrees. ② The design of management system, especially the examination and approval system, is unreasonable. At present, most enterprises or units have designed a vertical examination and approval link for payment, that is, signing for examination and approval in the order of unit leader, competent leader, business department and financial department. However, because many unit leaders don't know much about various financial laws and regulations and even financial work, they only realize the occurrence of some problematic economic businesses based on management work or other needs. Because the leader signs, other approval links are generally green, and when the cashier finds out, he can only make mistakes in many cases. In addition, many enterprises and units have insufficient supervision over the implementation of various management systems. For example, the inventory system, the establishment of a memorandum account system, and the regular rotation system of personnel are often not well implemented by many units.

2. Accounting risk. As the most basic link of financial management, from a technical point of view, the cashier's work is not complicated and the working procedures are relatively simple, but this does not mean that the cashier's work is difficult and the requirements are low. In fact, because there are not many cashier positions in general units, compared with other positions, cashier positions are often the positions with the most contact and the largest business volume. For example, a college has more than 10,000 students of various types every year, plus various training courses and short-term training courses. The fees charged by nearly 20,000 people and the daily accounting of the college are all handled by several cashiers (including toll posts), and the work intensity can be imagined. Different from other accounting posts, cashier posts, especially cash cashier posts, often cannot be corrected once an error occurs (the accounting system has special provisions on accounting error correction, and accounting errors can be corrected or adjusted according to regulations, so errors can often be corrected. When a loss occurs, it can only be borne by the cashier himself, so the cashier post faces huge accounting risks and brings great pressure to the cashier. It can be said that almost all cashiers (especially cash cashiers) have had their own experience of bearing losses.

3. Professional moral hazard. For a long time, in the management of enterprises and other units and departments, financial work and financial personnel have generally not received enough attention. Although there have been great changes in recent years, there are still some shortcomings, mainly reflected in the low evaluation of financial work, high work intensity, high pressure, low income and few promotion opportunities for financial personnel. As the foundation of financial work, cashier's work, although important, has not received enough attention in the whole financial management. This is because people have formed a concept for a long time that the cashier's working procedures are relatively simple, the technology is not strong, and the professional requirements for personnel are not high, so most cashier positions are held by newcomers who have just joined the work or people with low professional level. Cashier positions are only set from the perspectives of financial system and financial management requirements, business processes and staffing, and the special circumstances and requirements of the positions are not considered too much. In addition, whether it is related to financial laws and regulations or daily management, more emphasis is placed on the requirements of posts and the responsibilities of personnel, while the great pressure on cashier posts and personnel is ignored. Therefore, cashiers are prone to make mistakes in specific work, which will lead to slack, disgust and even resistance. Therefore, in the long run, cashier posts are also facing greater professional ethics risks.

Second, the idea of resolving the risks and pressures of cashier posts.

1. Strengthen internal management, and set up the cashier's work function in strict accordance with the provisions of financial regulations and relevant accounting systems, combined with the actual situation of the unit. Strengthen internal control, effectively manage incompatible posts, strictly manage important certificates, seals and bills, and try to keep them by personnel, and establish a regular verification system. Strictly implement the regular inventory system, make inventory records, actively audit accounts, and regularly prepare bank account balance reconciliation tables, so as to find and deal with outstanding accounts as early as possible, leaving no future trouble. The cashier's journal should be regularly audited by a special person, and a sound reference system should be established. Cashiers should strictly follow the rules and regulations, strive to resist the deposit of IOUs, and put an end to off-balance-sheet funds. Improve the management system. In the existing authorization examination and approval system, the cashier post preliminary examination link is set up. Before the economic business occurs or expenses are reimbursed, the cashier post personnel will preliminarily review the authenticity, rationality, legality and compliance of the economic business or expenses and related bills, sign and approve the economic business or expenses that meet various requirements, and then go through the normal examination and approval procedures before paying. Do not meet the requirements, will be resisted or instructed to correct.

2. Standardize the fund receipt and payment system, actively learn and master modern financial management methods, flexibly use modern e-commerce technologies such as online banking and credit cards to receive and pay funds, minimize and strictly control cash receipt and payment, and technically reduce the accounting risk of cashier positions, especially cash cashier positions.

3. Establish and improve the job rotation system, implement regular job rotation, and establish a job evaluation system. Financial work is very professional, which puts forward higher requirements for people engaged in financial work. But generally speaking, the business scope and management process of accounting subjects are relatively stable, and financial work strictly follows the requirements of many relevant laws, regulations and systems. Therefore, in practical work, financial work shows strong regularity. Establish a regular training system for each position and strengthen the business study of financial personnel. In addition to some comprehensive work, so that most financial personnel, including cashiers, can be competent for all accounting positions, we should also understand and attach importance to the cashier's work pressure and strive to create good and relaxed working conditions for cashiers. If possible, try to match the old and new cashier positions, create a strong business exchange and learning atmosphere, ease the cashier's work pressure from all aspects, and reduce accounting risks.

4. To strengthen the construction of professional ethics, we should always carry out professional ethics education for financial personnel, set a moral example and cultivate good professional ethics. Implement a system of combining rewards and punishments, and give corresponding rewards and compensation on the premise of clarifying job responsibilities. I think there are three ways to consider.

(1) You can try to set up a special post risk fund. Among all the positions in financial accounting, the cashier position has the highest relative risk. Once an error occurs, the loss is often borne by the cashier himself, which greatly affects the cashier's enthusiasm for work. The establishment of risk funds can effectively compensate cashiers. Of course, under what circumstances, how to make compensation and how to determine the amount of compensation should be clearly stipulated in the relevant regulations. Under special circumstances, small losses caused by work mistakes should be compensated in principle.

(2) For high-risk positions such as cashiers, special post allowance system can also be considered. According to the different post risks, special allowances with different amounts can be set up to give material support, so as to minimize the psychological pressure of cashiers, which is very conducive to ensuring the enthusiasm of cashiers and reducing the probability of mistakes, thus reducing accounting risks.

(3) Establish and improve the post assessment system, set different quantitative indicators, establish an assessment mechanism, quantitatively assess different positions in combination with the actual situation, reward the staff who have completed the assessment indicators, and tilt towards high-risk positions such as cashiers in the system to maximize the enthusiasm of cashiers and disperse professional ethics risks.

Third, the conclusion

Cashier's work is the most basic link in financial accounting. We should not only pay attention to the selection and appointment of cashiers from the business point of view, but also change previous misconceptions, support and care for cashiers, understand the risks they bear, and strive to reduce and disperse all kinds of risks for them and alleviate all kinds of work pressures, which is very beneficial for us to further improve financial management.

References: ellipsis

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