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近年来,农村信用社产权制度改革步入了发展的快车道,使农信社业务快速发展,资产质量明显改善,经营效益显著提高。农信社财务会计内控机制在不断完善内控管理、规范业务操作、加强服务等方面取得了一定成效,从而对案件防控发挥了重要作用。但部分信用社风险日趋增多,大多与执行会计制度不严、会计监督乏力有着密切关系。现结合襄阳市基层农信社的实际,探讨一下如何有效防控风险,如何加强对财务关键点控制的问题。
In recent years, the reform of property rights system of rural credit cooperatives has entered a fast track of development, resulting in the rapid development of RCCs’ business, significant improvement of asset quality and remarkable improvement of operating efficiency. Fiscal and accounting internal control mechanism of RCCs has made some achievements in continuously improving internal control management, standardizing business operations and strengthening services, which has played an important role in the prevention and control of cases. However, the risks of some credit cooperatives are increasing day by day, and most of them are closely related to the lack of strict accounting system and weak accounting supervision. Based on the actual situation of the grass-roots rural credit cooperatives in Xiangyang City, we discuss how to effectively prevent and control risks and how to strengthen the control over the financial key points.