农村信用社不良贷款的形成固然受企业经济效益不佳、社会信用下降、行政不当干预等外在因素的影响，但根本原因还在于信用社信贷内控制度不健全，制度执行不严，内部管理不善等内在因素。因此要想有效控制新的贷款风险发生，就必须健全和完善农村信用社信贷内控机制，堵塞和弥 The formation of non-performing loans of rural credit cooperatives is influenced not only by the poor economic benefits of enterprises, the decline of social credit, and improper administrative intervention, but also due to the imperfect internal credit control system of credit cooperatives, the strict implementation of the system and the poor internal management And other internal factors. Therefore, in order to effectively control the occurrence of new loan risks, it is necessary to improve and perfect the credit internal control mechanism of rural credit cooperatives,