According to Article 12 of the "Interim Regulations on Cash Management": Account opening units must establish and improve cash accounts, record cash receipts and payments step by step, and the accounts must be settled daily and monthly to ensure that the accounts are consistent. It is not allowed to use vouchers that do not comply with the financial system to replace cash on hand.

Units are not allowed to borrow cash from each other, and they are not allowed to misrepresent the purpose of cash; they are not allowed to use bank accounts to deposit or withdraw cash on behalf of other units and individuals; they are not allowed to deposit cash received by the unit in the name of an individual It is forbidden to keep public funds outside the accounts (i.e., small treasury); it is forbidden to issue disguised currency, and it is not allowed to use any coupons to replace RMB in the market.

Extended information:

Relevant requirements for cash management:

1. Loans for off-site purchases by individual industrial and commercial households and rural contract operators who have opened bank accounts. Settlement should be made by transfer through the bank. If the purchase location is uncertain or transportation is inconvenient and cash must be carried, the customer shall apply and the bank where the account is opened will pay the cash according to actual needs.

2. Payments for goods issued to individual industrial and commercial households and rural contractors should be paid by transfer; for those who really need to use cash to purchase materials at the market, the loanee must submit a written application and go through the bank where the account is opened. After review and approval, cash payment within the loan amount can be made.

Baidu Encyclopedia-Interim Regulations on Cash Management