摘要:本文从农信社经营的实践出发，运用金融风险，分析了我国农信社金融风险的成因，指出其历史遗留的体制问题和内外部环境因素所造成的，进而提出了建立适应农村信用社发展的管理体制、完善内控机制、优化外部经营环境和重视员工队伍建设等防范和化解农信社金融风险的对策。

关键词：农村信用社，金融风险，防范和化解

Abstract:This article from the practice of the revolving management, using the financial risks in China is analyzed, and the causes of the rural credit cooperative financial risks, and points out that the system problems left over by history and by the internal and external factors, and then put forward to establish the development of rural credit cooperatives management system, perfecting internal control mechanism, optimizing the external management environment and pay attention to employee team construction to guard against and dissolve the rural credit cooperative financial risk countermeasures. 

Key Words：Rural credit cooperatives, financial risk, to guard against and dissolve

相对于整个社会经济、金融改革，农村信用社的改革是滞后的。因此构建农村金融体系、深化农村信用社改革，已迫切地摆在我们面前。这是全面建设小康社会、加快推进社会主义现代化的需要；是发展农业和农村经济，力争农民收入有较快增长的需要。

农村信用社金融风险是农村信用社体制变革中长期累积的结果，同时也是多种因素综合作用的结果。从风险成因来看，有些问题是历史遗留下来的，而有些问题是由于农村信用社缺少稳定的内、外部经营环境所造成的。下面就农村信用社金融风险形成的深层次原因进行具体分析。