农村信用社改革已进入关键时刻 ,如何把党中央、国务院关于深化农村金融体制改革 ,防范和化解金融风险的战略决策落到实处 ,除农村信用社自身努力外 ,还需要一个良好的外部法律环境。依法规范执法部门对农村信用社的行政监管和执法监督 ,对农村信用社体制改革能否到位和正常运 The reform of rural credit cooperatives has entered a crucial moment. How to carry out the strategic decision of the CPC Central Committee and the State Council on deepening the reform of rural financial system and preventing and resolving financial risks should be implemented. Apart from the efforts of rural credit cooperatives, a good external legal environment is also needed . Regulate the administrative supervision and law enforcement supervision of rural credit cooperatives according to law, and determine whether the rural credit cooperatives’ institutional reform can be put in place and normal operation