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1、出纳岗位职能和基本工作规范出纳，顾名思义，出即支出，纳即收入。出纳工作是管理货币资金、票据、有价证券进出的一项工作。具体地讲，出纳是按照有关规定和制度，办理本单位的现金收付、银行结算及有关账务，保管库存现金、有价证券、财务印章及有关票据等工作的总称。一、出纳岗位的职能出纳岗位，在会计核算过程中起着重要的作用，从总的方面来讲，其职能可概括为收付、反映、监督、管理四个方面。1.收付职能出纳的最基本职能是收付职能。企业经营活动少不了货物价款的收付、往来款项的收付，也少不了各种有价证券以及金融业务往来的办理。2.反映职能出纳要利用统一的货币计量单位，通过其特有的现金与银行存款日记账、有价证券的各种明细
2、分类账，对本单位的货币资金和有价证券进行详细地记录与核算，以便为经济管理和投资决策提供所需的完整、系统的经济信息。3.监督职能出纳要对企业的各种经济业务，特别是货币资金收付业务的合法性、合理性和有效性进行全过程的监督。4.管理职能出纳还有一个重要的职能是管理职能。对货币资金与有价证券进行保管，对银行存款和各种票据进行管理。二、出纳岗位基础工作规范出纳是统一管理企业全部资金收付、执行财经纪律和财务制度的第一线工作，为了正确使用和保征资金周转，不断提高企业资金利用率，需要出纳工作者要执行以下工作规范：根据有关制度，及时认真做好各类费用的现金收付，转账收付工作。在办理各项收付工作时，认真审查原始凭证
3、的合法性、完整性、正确性。根据每日发生的收付凭证，及时登记现金、银行存款日记账，做到日请月结。库存现金不得超过人民银行规定的限额，不得以白条抵库，也不得保留账外公款。认真保管好各项重要单据凭证钥匙，严守各项数字机密。29C91AFE4CED1B6C8795AD9C91AFE4CED1B6C8795AD91AFE4CED1B6C8795AD9C91FE4CED1B6C8795AD29C91AFEDD1B6C87D1B6C8795AD9C91AFE4CED1B6C8795AD91AFE4CED1B6C8795AD9C91FE4CED1B6C8795AD29C91AF95AD9C91AFE4CED1
4、B6C8795AD91AFE4CED1B6C8795AD9D1B6C8795AD9C91AFE4CED1B6C8795A1AFE4CED1B6C8795AD91AFE4CED1B6C8795AD9C91FE4CED1B6C8795AD29C91AFC91FE4CED1D1B6C8795AD9C91AFE4CED1B6C8795AD91AFE4CED1B6CD1B6C8795AD9C91AFE4CED1B6C8795AD91AFE4CED1B6C8795AD9C91FE4CED1B6C8795AD29C91AF8795AD9C91FE4CED1D1B6C8795AD9C91AFE4CED1B6C
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12、1AFC8795AD9C91FE4CED1B6C8795AD29C91AFD1B6C8795AD9C91AFED1B6C8795AD9C91AFE4CED1B6C8795AD91AFE4CED1B6C8D1B6C8795AD9C91AFE4CED195AD9C91AFE4CED1B6C8795AD91AFE4CED1B6CD1B6C8795AD9C91AFE4CED1B6C8795AD91AFE4CED1B6C8795AD9C91FE4CED1B6C8795AD29C91AF8795AD9C91FE4CED1D1B6C8795AD9C91AFE4CED1B6C8795AD91AFE4CED1B
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