摘要
随着改革开放的深入发展，企业岗位设置的地位显的愈来愈突出会计岗位的合理设置关系到企业的健康发展，合理有序的会计岗位设置有利于企业更好的发展。不合理的甚至非法的岗位设置会带来严重的后果，不规范会计岗位的设置就不能有效的展开各项工作，延误公司的发展。
Abstract:
With the deepening of reform and opening up the development of enterprises Posts in more and more prominent status in the reasonable set of accounting positions related to the healthy development of enterprises,reasonable and orderly setting contribute to corporate accounting jobs Industry and better development Unreasonable or illegal post setting will bring serious consequences,non-standard accounting Kong Bit set to the commencement of the work can not be effectively delays the development of the company.
关键词：
改革开放，岗位设置，合理设置，非法设置，延误发展
Key words：
Reform and opening up，job setting，a reasonable setting，illegal setting，delayed development
目录
1.出纳的地位.....................................1
2出纳的作用.....................................2
2.1领导体系不统一，内审工作的独立性不强......2
2.2内部审计工作内容与公司治理要求存在差距....2
2.3管理层对内部审计的重视程度不够............2
2.4内部审计人员业务知识方面存在不足..........2
3出纳人员素质要求...............................3
3.1内部审计在公司治理中增加组织价值..........3
3.2弥补了公司治理中监事会监督的不足..........3
3.3促使公司治理中内部控制的有效运转..........3
4总结...........................................4
参考文献.........................................8
