多年来，由于种种原因，农村信用社不良资产的包袱越背越沉，不仅阻碍了信用社的健康发展，一定程度上更危及信用社的生存。为了从根本上防范和化解资产风险，信用社主管部门明确提出不良资产分账经营的意见。具体在各基层信用社的上级主管部门农村信用联社成立不良资产管理部 Over the years, due to various reasons, the burden on non-performing loans of RCCs has become more and more heavy, which not only hindered the healthy development of RCCs but also endangered the existence of RCCs to a certain extent. In order to fundamentally prevent and resolve the risk of assets, credit department authorities clearly put forward the views of non-performing assets under the separate management. Specifically in the grassroots credit cooperatives at the grassroots level in charge of rural credit unions to set up a management department of non-performing assets