近十年来,农村信用社改革取得了很大进展,但与之配套的经营管理机制,并未有效建立起来,一个很突出的表现:农村信用社的财务管理存在一系列问题,一方面是把财务管理职能简单化,忽视整体管理职能;另一方面,财务部门受上级制约,忽视自身的规律性与相对独立性。主要不足表现如下: In the past ten years, great progress has been made in the reform of rural credit cooperatives. However, the supporting management mechanism has not been effectively established. One of the outstanding manifestations is that there are a series of problems in the financial management of rural credit cooperatives. On the one hand, Financial management functions are simplified, while the overall management function is neglected. On the other hand, the finance department is restricted by its superior and neglects its own regularity and relative independence. The main problems are as follows: