1. As a first-class legal person of a separate credit cooperative, when it is called a rural commercial bank after merger and restructuring, it needs to merge accounts, and the change of its system leads to the change of its financial system.

2. In terms of cost accounting, there is a lack of a set of effective management ideas, and institutions and lines can still be accounted for through profit centers, but there is a lack of technical means for product and account manager accounting, especially profit contribution.

3. Internal fund transfer pricing lacks FTP management concept.

To sum up, financial accounting can be considered first, and then management accounting theory can be applied to make a report.