中文摘要
实施乡村振兴战略，是以习近平同志为核心的党中央作出的重大部署，是新时
期“三农”工作的总体重点，是金融系统提供农村金融服务的根本方针。乡村振兴
战略的实施，为农村信用合作联社服务“三农”指明了方向，提出了更高的要求，
也面临着全新的挑战和发展机遇。当前，乡村振兴战略的实施需要大量的资金投入。
作为农业、农村和农民经济发展提供金融服务的主阵地，农村信用合作联社要积极
履行社会责任，加大对农民小额信贷的投入，履行自身的职责。今年以来，W县农
村信用联社在市县两级政府的坚强领导下，坚持服务当地、服务小微企业、服务城
乡居民“三服务”为己任，保持定力、牢守本分，主动担当起金融服务乡村振兴主
办银行的责任，实现与当地经济社会发展同频共振，较好发挥了金融支持乡村振兴
“排头兵”的作用。
本文立足W县实际，运用文献研究法、实地调研法，对W县小额信贷管理情
况进行研究，通过分析W县农村信用合作联社小额信贷业务发展及不良情况、面临
的主要风险以及现实存在的问题，有针对性的对完善W县信用社小额贷款风险管理
提出优化建议。本篇论文从三个维度展开。第一个维度是理论分析，从小额信贷的
国内外研究动态、相关概念、理论基础这三方面着手，为本文的研究提供理论依据。
第二维度是实践分析，选取山西W县农村信用合作联社小额信贷作为研究对象，详
细介绍W县农村信用合作联社小额信贷发展现状、产生不良所面临的风险，对该县
小额信贷风险管理过程中存在的问题进行分析研究，剖析问题存在的原因。第三维
度是对策建议，通过实地调研，对W县小额信贷存在问题提出了提高风险预见性及
相关配套政策落实，加大小额信贷供给，完善农村信用合作联社内部风险防范机制
和建立保障措施四大建议，保障W县农村信用合作联社小额信贷风险管理得到有效
解决，从而全面巩固W县脱贫攻坚成果，助力农村经济发展，实现乡村振兴的目标。
W县小额信贷业务开展较早，本文对其业务开办过程中遇到的风险管理问题进
行研究，具有普遍适用性与可操作性的现实意义，其经验对国内外乡村振兴及信贷
风险管理具有一定的实践参考价值。
关键词：小额信贷；信贷管理；实践困境；乡村振兴

ABSTRACT
The implementation of the Rural Revitalization Strategy is a major
deployment made by the Party Central Committee with Comrade Xi Jinping
at its core , the general starting point for the work of "agriculture, rural areas
and farmers" in the new era, and the fundamental follow of the financial
system in carrying out rural financial services.The implementation of the
Rural Revitalization Strategy points out the direction and puts forward higher
requirements for rural credit cooperatives to serve "agriculture, rural areas and
farmers", but also faces new challenges and development opportunities. At
present, the implementation of Rural Revitalization Strategy needs a lot of
capital investment. As the main position to provide financial services for the
economic development of agriculture, rural areas and farmers, rural credit
cooperatives should actively fulfill their social responsibilities, increase
investment in farmers' microfinance and perform their own responsibilities.
Since the beginning of this year, under the strong leadership of the municipal
and county governments, w County Rural Credit Union has adhered to the
"three services" of serving the local, small and micro enterprises and urban
and rural residents. It has maintained its determination and kept its duty. It has
taken the initiative to assume the responsibility of financial service as the host
bank for rural revitalization, achieved resonance with local economic and
social development, and played a better role as a "vanguard" of financial

support for Rural Revitalization.
Based on the reality of W County, this paper studies the microfinance
management of W County by using the methods of literature research and
field research. By analyzing the microfinance business development and bad
situation, main risks and practical problems of W County Rural Credit
Cooperative Association, this paper puts forward targeted optimization
suggestions on improving the microfinance risk management of W County
Credit Cooperative. This paper starts from three dimensions. The first
dimension is theoretical analysis, which provides a theoretical basis for this
study from three aspects: domestic and foreign research trends, related
concepts and theoretical basis of microfinance. The second dimension is
practical analysis, which selects the microfinance of W County Rural Credit
Cooperative Association in Shanxi as the research object, introduces in detail
the microfinance development status and adverse risks of W County Rural
Credit Cooperative Association, analyzes and studies the problems existing in
the process of microfinance risk management in the county, and analyzes the
reasons for the problems. The third dimension is countermeasures and
suggestions. Through field research, four suggestions are put forward to
improve the risk predictability and the implementation of relevant supporting
policies for the existing problems of microfinance in W County, increase the
supply of microfinance, improve the internal risk prevention mechanism of
rural credit cooperatives and establish safeguard measures, so as to ensure that
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