成立资产管理公司处置银行不良资产是国际上处置不良资产的通行做法，处置农村信用社不良资产是否也能采取成立资产管理公司的方式进行呢？从现实和可能性等综合分析，显然不行：首先，农村信用社不具备资产剥离所必须的债转股的基本条件。资产管理公司通过对收购银行大量不良 The establishment of asset management companies to deal with non-performing assets of banks is a common international practice of handling non-performing assets, the disposal of non-performing loans of rural credit cooperatives can also take the establishment of asset management companies to do it? From a comprehensive analysis of reality and possibility, obviously not: First, rural credit cooperatives do not have the basic conditions for debt-equity swap necessary for asset divestiture. Asset management companies through a large number of adverse acquisition banks