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一农村信用社实行体制改革,恢复和加强了组织上的群众性,管理上的民主性和业务经营上的灵活性,已取得显著成效。在信用社体改过程中,如何对待信用社的财务会计工作,目前有两种认识:一种认为信用社既已成为独立核算的农村集体金融组织,有人员、财务和经营资金的自主权,不必再受现行规章制度的约束。也有同志提出相反的意见,认为会计出纳制度是上级明文规定的,没有上级正式文件,任何人无权轻易更动。我认为这两种意见都带有某些片面性。信用社的会计出纳工作,是办理农村各项存贷业务的重要工具,其状况如何,直接关系到
A rural credit cooperative has achieved remarkable success in implementing the system reform, restoring and strengthening the organizational mass, management-oriented democracy and business management flexibility. In the process of the reform of credit cooperatives, how to deal with the financial accounting of credit cooperatives has two kinds of cognition: one is that rural credit cooperatives have become independent accounting rural collective financial organizations, with the staff, financial and operating funds autonomy, No longer subject to the current rules and regulations. Some comrades also put forward the opposite opinion. They think that the accounting cashier system is stipulated explicitly by the higher authorities. There is no official document at the higher level, and no one has the right to change it easily. I think both views have some one-sidedness. The accounting cashier’s work of the credit cooperatives is an important tool for handling various deposit and loan businesses in the rural areas. The status of the accounts is directly related to