笔者最近对农村合作基金会（以下简称农金会）进行了一次调查,查看了有关的报表和帐簿,发现农金会财务管理与会计核算方面存在以下问题。１．没有明确的会计制度和财务制度农金会的法人地位至今尚未确定,导致农金会既不执行企业的会计制度和财务制度,也不执行行政事业单位的会 The author recently conducted a survey on the Rural Cooperative Foundation (hereinafter referred to as the Agricultural Association), examined the related statements and books, and found the following problems in the financial management and accounting of the Agricultural Association. 1. No clear accounting system and financial system The status of the legal person of the Agricultural Association has not yet been determined. As a result, the Agricultural Association neither implements the accounting system nor the financial system of the enterprise, nor does it implement the meeting of the administrative institutions