农村信用社的不良贷款是特定历史条件下形成的,从某种意义上讲,是几十年来我国农村经济形态深刻变迁所直接或间接遗留下来的历史问题的反映。对于农村信用社的不良贷款问题,应该基于对历史和现实的客观分析,站在促进农村经济发展的高度,探索化解的思路和对策。 长期以来,我国农村信用社的管理体制是相当松散的,基层信用社都是独立法人,拥有独立经营权,上级信用联社很难进行有效管理。单个信用社由于规模小,抗风险能力弱,有些信用社对单户企业的贷款比重很高,处于高风险状态。因此,深化体制改革的第一步就是要加强信用联社的权力,要在人事、财务、决策、监督等各个环 Non-performing loans of rural credit cooperatives are formed under certain historical conditions. In a sense, they are a reflection of the historical problems that have been directly or indirectly left behind by the profound changes in the rural economy in our country over the past decades. As for the problem of non-performing loans of rural credit cooperatives, we should base ourselves on the objective analysis of history and reality, stand at the height of promoting the rural economic development, and explore the solutions and countermeasures. For a long time, the management system of rural credit cooperatives in our country is rather loose. The grass-roots credit cooperatives are all independent legal persons and have the right to operate independently. It is very difficult for superior credit unions to manage them effectively. Due to their small size and weak anti-risk capability, some credit cooperatives have a high proportion of loans to single-family enterprises and are in high-risk situations. Therefore, the first step toward deepening the reform of the system is to strengthen the power of the credit unions, and in all aspects of personnel, finance, decision-making and supervision