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1、财务会计论述题（Statementoffinancialaccounting）First,discussion1.pleasealsocombinedwiththeactualwork,talktoyouasaruralcreditcooperativesexecutivesshouldbehowtopreventoperationalrisk.Answer:theruralcreditcooperativesoperatinginthedevelopmentprocess,operationalriskgoha
2、ndinhand,isoneofthemainrisksfacedbyruralcreditcooperatives.Howtopreventoperationalrisksandensuresafeoperationisofgreatsignificancetoimprovethemanagementlevelofruralcreditcooperativesandconsolidatethereformanddevelopmentachievementsofruralcreditcooperatives.In
3、viewoftheproblemsandshortcomingsexistingintheoperationofruralcreditcooperatives,Ithinkthatweshouldfocusonthefollowingaspectsinordertopreventoperationalrisks.First,strengthenthemanagementofemployeesPeoplearethemainpartofthebusinessoperation,andvariousoperation
4、alrisksareinseparablefromthesubjectiveconsciousnessandobjectivebehaviorofthepeople.Therefore,weshouldstrengthenthemanagementofpractitionersasthefirstlineofdefensetopreventoperationalrisks.Thefirstistostrengthenideologicalandmoraleducation.Dominatedbythethough
5、tandbehavior,moraleducationshouldstartfromthepreventionofoperationalrisk,throughthecombination,positiveeducationandnegativeeducationtheorystudyandcaseanalysiscombinedway,strengthenthesocialistconceptofhonoranddisgraceeducation,sothatemployeesremember"EightHon
6、orsandEightDisgraces",setupthecorrectworldoutlook,outlookonlifeandvalues,consciouslyresisttheerosionofdecadentideas,buildthepreventionofoperationalriskandmoraldefense.Twoistostrengthenjobtraining.Jobtrainingisaneffectivewaytoregulatetheoperation,themanagement
7、levelandoperationskill,regulationsandlegalknowledgetrainingtogether,improvetheoverallqualityoftheoperatingpersonnel,effectivelyavoidtheriskbehaviorcausedbythelowlevelofoperation;thethreeistostrengthenthecommunicationandpostrotation.Throughtheexchangeandrotati
8、onofimportantposts,thepersonneloptimizationflowmechanismisformedtoachievethepurposeofselfcontrol.Thefouristostrengthenthedecision-makingauthorityconstraints,inbusinessoperations,weshoulds
