乡镇企业推行股份合作制,是中国农民继家庭联产承包和乡镇企业异军突起的第三次伟大壮举,是农村深化改革的产物,也是农村产权制度的重大突破,对建立农村社会主义市场经济体制具有重要的推动作用和深远意义。陆良县推行乡镇企业股份合作制已经取得初步成效:一是明晰了产权关系,规范了政府行为;二是企业职工精神面貌发生了积极变化,主人翁意识进一步增强,企业所有者、经营者和生产者的积极性进一步发挥;三是促进了企业发展,给企业注入了新的生机与活力;四是聚集了资金,促进了产品结构和产业结构的调整;五是实现了生产要素的优化组合与合理流动,找到了一条发展乡镇企业的新途径;六是促进了乡镇企业经营管理水平的提高。但是,一些企业借改制之时,逃避对银行贷款本息的清偿责任,出现了银行贷款债务不落实的现象,加大了信贷资产的风险,给农行信贷管理带来了新的问题。笔者认为,既 The implementation of the joint-stock cooperative system by township and village enterprises is the third great feat of peasants in China following the sudden emergence of the household contract-entitlement system and township and village enterprises. It is a product of deepening the reform in the rural areas and a major breakthrough in the system of property rights in rural areas. It is also a major breakthrough in establishing a socialist market economic system in rural areas Important to promote the role and far-reaching significance. Luliang County, the implementation of joint-stock cooperative system of township and village enterprises has achieved initial results: First, the relationship between property rights, regulate the government behavior; Second, the spirit of enterprise employees have undergone a positive change, further enhance the sense of ownership, business owners, managers and production The enthusiasm of the people to further play; Third, promote the development of enterprises, to inject new vitality and vitality; Fourth, the accumulation of funds to promote the adjustment of product mix and industrial structure; Fifth, to achieve the optimal combination of production factors and reasonable And found a new way of developing township enterprises. Sixth, it promoted the improvement of the management level of township and village enterprises. However, some enterprises evaded their responsibility to repay the principal and interest of bank loans by way of the system reform, resulting in the failure of the bank loans and debts to be implemented. As a result, the risks of credit assets were increased, which brought new problems to the credit management of ABC. I think, both