农村信用社作为经营货币信用的合作金融企业 ,实行的是一级法人独立核算管理体制。农村信用社会计的主要职能就是要对其经营全过程进行反映和控制 ,是强化农村信用社经营管理的重要组成部分。但由于管理体制、员工素质、人员配置等因素 ,当前 ,大部分农村信用社会计都只履行了 Rural credit cooperatives, as cooperative financial enterprises operating money credit, implement an independent accounting management system of a legal person. The main function of rural credit cooperatives accounting is to reflect and control the whole process of its operation, which is an important part of strengthening the management of rural credit cooperatives. However, due to factors such as management system, staff quality and staffing, most of the RCCs have only fulfilled