事后监督是农村信用社内部自我控制、自我约束、自我调整的一种综合性业务监督手段,是规范核算操作、提高核算质量,确保农村信用社各项资金安全的重要举措。但由于事后监督是工作人员尚未形成完善、科学的管理以及操作经验和风险控制办 Post-supervision is a comprehensive business supervision means of self-control, self-restraint and self-adjustment of rural credit cooperatives. It is an important measure to standardize accounting operation, improve accounting quality and ensure all funds of rural credit cooperatives. However, due to the fact that post-supervision is that staff members have not yet formed a sound and scientific management and operational experience and risk control office