农村信用社在与农业银行脱离行政隶属关系以后,按照合作制原则进行了规范,重新设置了股权,清理、增扩了股金,建立了“三会”(社员代表大会、理事会、监事会)制度,但谁是最终的责任者的问题一直没有得到解决。产权不明晰,所有者缺位,风险责任不落实已成为改革与发展中的重要制约因素,阻碍了农村信用社的持续健康发展。因此,农村信用社需要进一步深化产权制度的改革,明晰产权关系,落实法律责任。这不仅是深化农村信用社管理体制、组织模式改革,更好 After separating from the administrative affiliation with the Agricultural Bank of China, the rural credit cooperatives regulated the cooperation according to the principle of cooperation, reset the equity, cleaned up and increased the share capital, and set up the “three sessions” (members’ congress, council and board of supervisors) System, but the issue of who is the ultimate culprit has not been solved. The unclear property rights, the absence of owners and the failure to implement the risk responsibility have become important constraints in the reform and development, hindering the sustainable and healthy development of rural credit cooperatives. Therefore, rural credit cooperatives need to further deepen the reform of property rights system, clarify the relationship between property rights and implement legal responsibilities. This is not only to deepen rural credit cooperatives management system, organizational model reform, better