1. The system is lax and there are no rules to follow. Some units do not act according to the principle of accounting supervisor, and unit leaders and accountants follow suit.

I'm going to deal with cash and not settle accounts with the cashier for a long time. Cashiers are not clear about cash receipts and payments, so they often make mistakes. You're Dan

In order to avoid the audit, inspection and supervision of superiors or relevant departments, some people take the means of concealing their income and set up "small treasury" privately.

Engaging in "off-balance-sheet accounts" will not only cause "on-balance-sheet" funds and "off-balance-sheet" funds to cross each other, but also because of this part

Unreasonable or illegal income and expenditure of funds, coupled with the long-term lack of normal supervision, often lead to arbitrary approval and expenditure.

The phenomenon of spending money indiscriminately is also an important reason for cashier's mistakes.

2. Incomplete procedures and prevention of negligence. Some cashiers fill in cash checks and prepare vouchers, which are not standardized and rarely classified.

Intentional people took advantage of the loopholes, and some borrowed money without evidence or collected money without signature or seal. After a long time, both the borrower and the payee left.

Forgotten, or deliberately breached the contract, or died unexpectedly, and checked the accounts afterwards, but the cashier could not find other vouchers for the other party's loan and payment.

According to it, I have to lose money myself; Some of them don't keep cash, vouchers, checks, passbooks, seals, etc. Exactly. Once lost or destroyed,

Stealing can lead to disaster.

3. Not diligent and careless.

4. Poor supervision and chaotic management.

5. Bad motives, mistakes. Second, preventive measures to avoid mistakes

1. Improve the system and act according to the rules. Strictly implement the temporary cash management system and implement internal control over cash and deposits.

System. Strictly implement the account management system, tellers do not register accounting records, and non-cash tellers are not allowed to handle cash. build

Establish and improve the cash receipt and ticket management system, use a unified receipt, and timely, complete and strict records.

Prohibited income is not recorded or withheld, and a "small treasury" is set up privately; Cash expenditure must be approved by the leaders in charge of finance, and it is strictly forbidden to sit on the branch.

Branch, misappropriation, private storage of public funds, cash on hand shall not exceed the prescribed limit; Strengthen the management of tickets, and it is strictly forbidden to "resell" accounts and give them away.

Borrow checks and issue blank transfer checks without authorization. 2. Standardize operation and eliminate loopholes. Fill in the check carefully, so that the handwriting is clear and the figures are standardized. Do not leave blank before capitalization, and indicate all before lowercase to avoid giving the bad guys an opportunity; When preparing accounting vouchers, you should fill in the attachment number according to the natural number of the original voucher and stick it with glue to prevent the original voucher from falling off and being destroyed or framed by people with ulterior motives; The procedures for withdrawing money and borrowing money must be strictly fulfilled. The withdrawal must be signed and sealed by the payee, and the loan must be signed and sealed by the borrower and approved by the competent financial leader. 3. Love your job and be loyal to your duties. Cashier's work is a busy and meticulous work. To really do this job well, we must be diligent and attentive. "Three Diligences" means: ask questions frequently when the business is unfamiliar, and report important business work to the leaders frequently; Be diligent in handling business, so that bills can be filled in carefully, bills can be counted accurately, accounts can be kept in time, and procedures are clear. In particular, every receipt and payment business should be recorded in cash account books and deposit journals one by one according to time, and cash should be counted in time to ensure that the accounts are consistent with the facts. Contact the bank diligently, send the cash balance exceeding the prescribed limit to the bank in time, and check the deposit account with the bank frequently. Once the wrong account is found, it is necessary to clarify the situation in time and correct it quickly. "three hearts" means: learn business with an open mind, ask questions that you don't understand with an open mind, and don't pretend to understand; Be careful when dealing with business. Every receipt and payment business should be handled and audited in person, and the authenticity should be identified and strictly controlled to avoid mistakes due to carelessness. Have a sense of responsibility in daily work, always keep a high degree of vigilance and prudence, especially to keep cash, vouchers, checks, passbooks, seals, etc. To prevent loss, theft and fraud from causing great disasters. 4. Strengthen supervision and democratic financial management. First, strengthen accounting supervision, especially the cashier should take the initiative to accept the supervision of accounting personnel, actively provide conditions for cash inventory, and actively declare the amount of cash on hand for accounting personnel during reconciliation. Only in this way can we check whether the accounts really match and avoid unnecessary mistakes. Second, strengthen audit supervision, conduct regular or irregular inspections and audits of financial revenues and expenditures at ordinary times, and conduct a comprehensive clean-up audit at the end of the year. Problems found in inspection and audit should be dealt with in a timely manner according to different situations. The third is to implement a democratic financial management system. After democratic recommendation and mass election, a democratic financial management team was formed. The financial management team regularly holds financial management meetings, checks the financial revenue and expenditure and the implementation of the financial system, regularly publishes financial revenue and expenditure accounts, and accepts the supervision of the masses. 5. Integrity and self-discipline. Tellers often deal with money, so they must be clean and spotless. They must never have the slightest chance, and they must never use and occupy every penny of the state and the collective. Otherwise, take a quick step and regret it, and money addiction will only self-destruct!