目前农村信用社的改革与发展已进入一个新的历史时期，随着我国加入ＷＴＯ的时间迫近，这虽然不会对农村信用社业务形成直接的冲击，但是由此带来的国有商业银行市场调整和竞争加剧，对农村信用社生存发展的影响不可低估。因此，必须牢固树立信贷资产风险防范意识，落实信贷资 At present, the reform and development of rural credit cooperatives have entered a new historical period. With the approaching time of China’s accession to the WTO, although this will not directly impact the operation of rural credit cooperatives, the market adjustment of state-owned commercial banks And intensified competition, the impact on the survival and development of rural credit cooperatives should not be underestimated. Therefore, we must firmly establish the risk prevention awareness of credit assets and implement credit assets