2006年农村信用社要全面实行贷款五级分类。过去,中国的银行业对信贷资产主要是按合同期限履行情况进行分类,即所谓的正常、逾期、呆滞和呆账四级分类。这种分类办法是1995年开始实行的。相对于过去来讲,这固然是一个进步,但实行中也出现了一些新的问题,主要是不能全面真实地反映贷款风险。比如,一个企业一笔贷款合同签订的期限是一年,但这个企业可能根本没有偿还能力,但由于贷款合同期限来到,按四级分类这笔贷款就属于正常贷款,这显然是不准确的。怎么解决呢?大概从1998年开始人们借鉴国外的有效做法,将按合同期限进行的贷款分类试行按贷款实际风险进行分类,亦即五级分类；又于2002年在全国银行业机构全面实行,并提出农村信用社可以试行。此后,农村信用社的部分机构就进行了贷款五级分类的试点。 Rural Credit Cooperatives in 2006 to the full implementation of the loan five categories. In the past, China’s banking industry classified credit assets mainly according to the performance of the contract term, namely the so-called four-level classification of normal, overdue, sluggish and doubtful accounts. This classification was introduced in 1995. Compared with the past, this is an improvement. However, some new problems have emerged in its implementation. The main reason is that the loan risks can not be fully and truly reflected. For example, an enterprise may have a loan contract of one year duration, but the enterprise may not have the ability to repay the loan at all. However, due to the expiration of the loan contract, the loan classified according to four levels is a normal loan, which is apparently inaccurate . How to solve it? Probably from 1998, people learn from the effective practices of other countries and try to classify the loans classified according to the contract term according to the actual risks of the loans, that is, the five-level classification. In 2002, they were fully implemented in the national banking institutions, And put forward that rural credit cooperatives can try it out. Since then, some of RCCs have piloted a five-tier loan classification.