这种手法主要发生在支票管理制度混乱、内部控制制度不严的单位。

This technique mainly occurs in the management system of checks, the internal control system is not strict units.

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最常见的是储蓄账户、定期存款账户、外汇账户、现金管理账户、货币市场账户和支票账户。

The most common are savings accounts, time or term deposit accounts, foreign currency accounts, cash management accounts, money market accounts and checking accounts.

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支票管理是财务管理的基础，是保证企业资金安全及正常周转的关键。

Serving as the foundation of financial management, cheque management is crucial in ensuring safety and normal turnover of corporate funds.

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