Abstract: Given the rampant embezzlement by employees in U.S. retail, the article makes analysis on the case rate of different formats and attaches the importance of cash management relying on groups.

• 摘要：介绍了美国零售业内部职工监守自盗的严重情况，对不同业态的发案率作了分析，并指出：依靠创立群体，加强现金出纳管理的重要性。