In recent years, strengthening the review and supervision of the compliance and integrity of credit funds payment, ensuring the safety of credit funds and preventing fund risks have become the top priority of the fund supervision work of agricultural development bank county branches. The author thinks that we should do the following: supervise the completeness of loan approval procedures. Focus on the examination and approval procedures and authority for the payment of credit funds. If the approval is not carried out according to the prescribed authority or the authorized approver does not sign an opinion, the accounting department will refuse to go through the formalities for the payment of credit funds. Supervise the use and flow of credit funds. Focus on supervising whether the credit department confirms that the payment purpose filled in the customer payment voucher and loan payment notice is consistent with the loan purpose stipulated in the loan contract. If the payee is obviously inconsistent with the purpose of the loan, there is no connection, or the direction of the loan is unknown, the accounting department shall submit it to the credit department or the authorized approver for confirmation before going through the formalities of fund payment. Strengthen post-loan supervision and attach importance to the collection of enterprise payment. First of all, after the funds arrive, the accounting personnel should inform the customer department in time and predict the payment back. Suspicious and idle accounts with frequent capital flows in a short period of time, as well as frequent capital flows between accounts with the same name, should promptly inform the relevant responsible persons and supervise them first. Secondly, the on-duty accountant should strengthen supervision, give full play to its accounting supervision function, carefully examine each business of summons, and take seriously the frequent withdrawals prompted by comprehensive tellers to ensure secondary supervision. Third, account managers and account executives should carefully monitor the enterprise's payment return, ensure the three-level supervision of payment return, timely inform the competent president and the president of suspicious transaction information, do a good job of cross-departmental coordination, and assist the customer department to find the source of suspicious transactions. (Author: Cangshan County Sub-branch of Shandong Branch of Agricultural Development Bank)