哈尔滨市农村信用合作联社凭借政策的支持、改革的助推，也取得了一些
短期效益，但并没有实现全面协调的发展。原因在于没有真正完善法人治理结
构，健全内部控制机制，缺少核心竞争力，风险比较突出，这些问题极大地制
约了信贷业务的可持续发展，经营时刻面临着巨大的挑战。而信贷业务是哈尔
滨市农村信用合作联社最主要的资产业务，占其总收入的95%以上，因此，完
善信贷业务管理，实现其信贷业务可持续发展，是一个兼具理论意义和现实意
义的农村金融课题。
本文首先从介绍相关理论入手，概述国内外农村金融信贷业务研究情况，
简要阐述信贷管理思想和理论，介绍国外乡村金融发展的模式和借鉴意义。其
次，介绍了国内农村信用社和哈尔滨市农村信用合作联社的发展状况，详细分
析了该信用社在信贷管理中面临的风险较突出、管理水平低不高、定价不科学、
资本金波动大、IT系统建设不足、内控和风险管理有效性不足等八个问题，并
深入剖析了导致问题发生的原因，从而找到问题的根源。最后，针对存在的问
题及其成因，结合哈尔滨市经济社会的实际情况，提出了实现哈尔滨市农村信
用合作联社完善信贷管理诸如：完善法人治理机制、加强信贷业务制度建设、
加强人力资源管理、加快IT系统建设、加强内部管理机制建等策街，为其健康
发展提供重要参考。
关键词：农村信用社；信贷管理；内部控制
Abstract
Currently, the development of the rural economy has become the key to the
relationship between economic and social comprehensive development of the rural
financial development is to find a fulcrum to pry the development of the rural
economy, For a long time, the rural financial system is imperfect, the financial
supply shortage has become a bottleneck restricting the development of the “three
rural”. Introduced a number of policies to effectively improve and strengthen the
rural financial services, national implementation of three large-scale rural financial
reform, but, as the main force of rural financial services, due to the heavy burden of
rural credit cooperatives, highlight the risks, institutional rigidity, poor management
the original intention of the policy did not scheduled to appear is still uncertain, the
future development of the road.
Harbin City of rural credit cooperatives is no exception, with policy support
reform boost made some short-term benefits, but did not achieve comprehensive,
coordinated development. The reason is that the corporate governance structure is
still not perfect, there is no real sound and effective internal control mechanisms,
the lack of core competitiveness, the risk is more prominent, these problems are
greatly restricted the sustainable development of credit business, operating time
facing huge challenges. The credit business is the business of the most important
assets of Harbin City of rural credit cooperatives, accounting for more than 95 of
the total revenue, improve credit business management to achieve the sustainable
development of its credit business, both theoretical and practical significance rural
financial topics.
This article first introduced the theory from the start, overview of domestic and
international rural financial credit business research situation, briefly credit
management ideas and theories, introduce foreign mode of Rural Financial
Development and significance. Secondly, the introduction of the domestic rural
credit cooperatives and the development of rural credit cooperatives in Harbin, a
detailed analysis of the risks facing the credit unions in the credit management is
more prominent, low management level is not high, the pricing unscientific,
fluctuations in the capital, eight issues of the IT system construction, and the
effectiveness of internal control and risk management, and in-depth analysis of the
problems occur because, in order to find the root of the problem. Finally, for the
existence of the problem and its causes, combined with the actual situation of the
economy and society in Harbin City, Harbin City, rural credit cooperatives to
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