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随着深化农村信用社改革工作取得阶段性成果以及法人治理结构的逐步建立,对会计工作提出了新的要求。如何建立完善的会计监督机制,更好地发挥会计监督的职能已成为农村信用社行业管理思考的焦点。为了规范会计行为、正确履行会计职能、保障信用社经营管理和业务发展正常有序的进行,防范经营风险、提高会计信息质量、加强会计监督已显得尤为重要。
With the progress made in deepening the reform of rural credit cooperatives and the gradual establishment of corporate governance structure, new requirements have been set for accounting work. How to establish a sound accounting supervision mechanism to better play the role of accounting supervision has become the focus of rural credit cooperatives industry management thinking. In order to standardize the accounting behavior, it is very important to properly perform the accounting functions, ensure the normal and orderly operation of the credit cooperatives’ management and business development, prevent business risks, improve the quality of accounting information and strengthen the accounting supervision.