规范会计操作是防范会计风险,提高会计质量的前提。作为农村信用社会计工作的检查以往都是检查会计账、证、簿、表的合理合法性,而忽视对前台操作流程的监控。实际上,一些隐患深 Standardize accounting operations is to prevent accounting risk, improve the quality of accounting premise. In the past, checking the accounting work of rural credit cooperatives was to check the reasonable legitimacy of accounting books, certificates, books and forms, while ignoring the monitoring of the operation flow of the front desk. In fact, some hidden dangers