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监交人什么意思
释义
法律分析:监交人是在出纳交接的过程中证明移交人与、接交人交替的过程,目的就是监督交接的过程。会计机构负责人办理交接,由单位负责人监交,必要时主管单位可以派人会同监交。
法律依据:《中华人民共和国会计法 》 第四十一条:会计人员调动工作或者离职,必须与接管人员办清交接手续。 一般会计人员办理交接手续,由会计机构负责人(会计主管人员)监交;会计机构负责人(会计主管人员)办理交接手续,由单位负责人监交,必要时主管单位可以派人会同监交。
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更新时间:2026/7/15 14:09:11