Rural commercial banks are independent joint-stock companies. Self-financing has nothing to do with village banks. The management institutions directly under the rural commercial banks are provincial units. Rural commercial banks in prefecture-level cities or regions under the jurisdiction of provincial governments, rural commercial banks in counties and cities under the jurisdiction of regional governments and rural commercial banks under the jurisdiction of counties and cities. Financial statements and personnel statements are reported at different levels. Vertical management of business and personnel. Payment, settlement and loan business are managed by the local people's bank, and the business and personnel rights of rural commercial banks are managed by the local banking regulatory bureau. Village banks are also joint-stock banks, but they are not under the jurisdiction of layers. Financial statements and personnel statements are not reported at all levels.