农村信用社是农村金融的基础，而实际上却发挥不了基础作用和杠杆作用，其主要原因在于信贷资金管理弱化。１．经营机制不健全，信贷资金管理行为不合理。规范前农村信用合作社一方面旧的“官办”银行色彩依然浓厚，“铁饭碗，铁工资，铁交椅”未打破，资金和财务软约束现象未 Rural credit cooperatives are the foundation of rural finance, but actually can not play a fundamental role and leverage, mainly due to the weakening of the management of credit funds. 1. The operating mechanism is not perfect, and credit fund management is not reasonable. On the one hand, the former “official-run” banks of the former rural credit cooperatives were still strong in color. The phenomenon of “iron rice bowl, iron wages and top-notch positions” was not broken, and the phenomenon of soft capital and financial soft constraints