基层金融财会工作是金融部门的窗口工作，财会人员的素质直接关系到其自身效益和社会效益。信用社作为金融的重要组成部门，尤其是在农村金融体制改革，完善内控机制之际，农村信用社会计工作的职能应由记帐型向管理型转化。目前农村信用社财会队伍存在着三个突出问题：一... Grass-roots financial accounting work is the window of the financial sector work, the quality of financial personnel directly related to their own effectiveness and social benefits. As an important part of finance, credit unions, especially in the rural financial system reform and perfecting the internal control mechanism, the functions of rural credit cooperatives’ accounting work should be transformed from book-based to managerial. At present, there are three outstanding problems in the RCCs accounting team: one ...