新会计准则对农村信用社的影响研究——基于会计核算视角

New Business Accounting Standards' Effect on the Rural Credit Cooperatives

新会计准则体系的颁布,带来的不仅仅是会计政策的变化,而且涉及到了从确认、计量到记录、报告的整个会计过程,同时给农村信用社的会计核算方法、会计科目体系、核心账务系统等带来一系列的改变。针对目前大部分农村信用社产权制度不清晰等问题,采取完善内控制度、提高风险意识、加强人员培训、健全会计信息系统等具体措施,可以有效改善现状。

The promulgation of new system of accounting standards causes not only the changes in accounting policies, but also in the whole report accounting process including the recognition, measurement to the record and report. The rural credit cooperatives will also have a series of changes in the accounting methods, accounting classifications, and the core accounting system, etc. Aimed at resolving the management system and property policy indistinct of the rural credit cooperative, we should adopt measures such as perfecting the inner control system, improving venture ideas, strongthening human training and perfecting the accounting information system can improve current situation effectively.