论文部分内容阅读
农村信用社的会计工作肩负着财务管理、会计管理和监督管理的多重职能。加强农村信用社会计监督,既是履行会计职能和保障业务发展正常有序进行的重要措施,也是防范经营风险、促进农村信用社健康发展的关键环节。充分发挥农村信用社会计监督职能,对各项业务规范发展,具有重要作用。加强农村信用社会计管理,不仅是强化内控建设、改善经营、提高效益的有效手段,而且是有效防范和保证农村信用社资金安全的重要手段。
The rural credit cooperatives’ accounting work shoulders the multiple functions of financial management, accounting management and supervision and management. Enhancing the supervision of rural credit cooperatives is not only an important measure to fulfill the accounting functions and ensure the normal and orderly development of business operations, but also the key link to prevent business risks and promote the healthy development of rural credit cooperatives. Give full play to the supervisory functions of the rural credit cooperatives accountancy, the standardization of the business development, has an important role. Strengthening accounting management of rural credit cooperatives is not only an effective way to strengthen the construction of internal control, improve management and improve efficiency, but also an important means to effectively prevent and guarantee the financial security of rural credit cooperatives.