【摘要】 本文通过对湖南省怀化市农村信用社的剖析 ,得出了农村信用社已经完全偏离了为三农服务、执行民间信贷职能的初衷。机构的城市化以及由此导致的资金流向从农村地区向城市地区的逆转 ,是农村信用社在经营层面上出现的最大问题。因此 ,本文得出以下四个基本结论 :第一 ,在农业占主导地位的地区 ,必须坚持农村信用社为农民服务的方向和合作制原则 ,因此必须坚持机构网点和人员的农村性 ;第二 ,为最大限度降低道德风险 ,必须坚持小法人原则 ;第三 ,考虑到各地区经济发展的多层次性和经济结构差异 ,必须多样化、多模式地发展农村信用社的组织体系 ;第五 ,当前 ,必须通过中央、地方和农村信用社自身的责任划分解决历史包袱和新增不良资产问题。更多还原

【Abstract】 This paper examines current performance of the rural credit cooperatives (RCCs) in Huaihua City, Hunan Province. One major characteristic of RCCs is the shifting of institutions,employees, deposit and credit business from rural regions into urban areas. It is demonstrated that such shift brings RCCs into an operating dilemma that the comparative advantages of RCCs are not fully applied. Therefore, four conclusions are put forward. First, the serving for rural business should be held persistently. Second, small and multi\|level legal entity system should be adopted. Third, the further reform should consider the variation of institution and economic development in the country. Finally, the stock and new flow of non\|performing loans are the most urgent issues to deal with.更多还原