一是懂农村政策的方向型会计。村会计是党在农村政策的“报春使者”,也是农村政策的具体执行者,这类村会计能够把握党和国家有关对农村的政策和法规,为群众解答各种疑问。他们在处理村里事务时能够从大局着眼,从小事入手,工作有条不紊,工作政策性强、方向明。对这类村会计,上级 First, to understand the direction of rural-type accounting policies. Village accounting is the “spring messenger” of the party in the rural policy. It is also the concrete implementer of the rural policy. Such village accountants can grasp the party’s and the state’s policies and regulations on the rural areas and answer various questions for the masses. In dealing with affairs in the village, they can focus on the overall situation, start from a small matter, work in an orderly manner, have a strong work policy and clear direction. This type of village accounting, superior