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农村信用社由于受到人力资源以及管理体制等诸多问题的影响,在会计实施尤其是会计制度的实施过程中存在一定的弊端。本文从这一基本点出发,查阅了相关资料以及我国农村信用社管理会计实施方面的现状,通过科学的分析找出其中存在的主要问题,并客观分析了其中可能原因与主要矛盾,提出相应的建议。希望为今后农村信用社建立完善的管理会计实施方案提供帮助。
Due to many problems such as human resources and management system, rural credit cooperatives have some drawbacks in the implementation of accounting, especially the accounting system. Based on this basic point, the paper reviews the relevant information and the current situation of the implementation of management accounting in rural credit cooperatives in our country, finds out the main problems through scientific analysis, and objectively analyzes the possible causes and main contradictions among them, Suggest. Hope for the rural credit cooperatives to establish a sound management accounting implementation plan to help.