从当前形势来看,农村会计核算在实际工作过程中会存在账面与实际情况难以相符的问题,这就进一步增加了监督难度,并且其中仍然存在着会计工作人员专业性不强、工作主体缺少规范化依据的滞后性问题,因此在农村会计核算工作中,应当从提高会计人员专业水平上入手,在强化应用信息技术的同时,全面提高会计信息化水平。 From the current situation, rural accounting in the actual work process will exist in the book and the actual situation is difficult to match the problem, which further increased the difficulty of supervision, and which still accounting professionals are not professional, lack of standardization of the main body of work Based on the lag issue, therefore, in the rural accounting work, we should start with improving the professional level of accountants, while strengthening the application of information technology, and comprehensively improve the level of accounting information.