Rural commercial banks are joint-stock local financial institutions composed of farmers, rural industrial and commercial households, enterprise legal persons and other economic organizations.

Rural commercial banks still have the following problems:

First, ideological understanding needs to be improved. Most employees believe that this round of credit cooperative reform is nothing more than getting state support funds, and the reform of paying special central bank bills is completed, content with the status quo and not striving for progress in work. Specifically, non-performing loans have risen instead of falling, but they have "turned a blind eye" and let themselves go. Loan management emphasizes the scale and ignores the quality to varying degrees, which is far from the operating requirements of rural commercial banks. Others believe that the organizational form and corresponding operation mode of the joint-stock cooperative system that county-level cooperatives adhere to at present have already represented the development direction of rural credit cooperatives after the reform, and there is no need for further reform, so they are passive in their work and have a weak sense of innovation and creation.

Second, business indicators need to be optimized. According to the Measures for the Implementation of Administrative Licensing Matters of Rural Small and Medium-sized Financial Institutions issued by China Banking Regulatory Commission, the proportion of non-performing loans under the five-level classification should be less than 8%; The capital adequacy ratio is not less than 8%, and the core capital adequacy ratio is not less than 4%; Withdraw sufficient loan loss reserve as required; The owner's equity is greater than or equal to the share capital, that is, after asset verification and overall asset evaluation (factors such as the replacement of non-performing assets by central bank bills and losses incurred over the years can be considered), the rural credit cooperatives within the jurisdiction of the applicant are greater than or equal to zero after consolidated calculation of the owner's equity.

Third, risk prevention and control needs to be strengthened. The Law of People's Republic of China (PRC) Commercial Bank clearly stipulates that "commercial banks should operate independently, bear their own risks, be responsible for their own profits and losses and be self-disciplined, and take safety, liquidity and efficiency as their operating principles". Banking is a financial institution that "manages risks". Therefore, whether the risks can be resolved and controlled will determine the success or failure of commercial banks. Since the 1990s, a series of financial disasters have warned the world that effective risk management and control can promote the stable operation and healthy development of the banking industry and be invincible in the competition. To build rural credit cooperatives into rural commercial banks, it is necessary to identify, measure and monitor the risks in management, and take scientific measures to resolve and prevent them. Objectively speaking, rural credit cooperatives have a certain risk awareness, but they have not done enough in establishing and forming a scientific risk management and control system. For example, in the identification of loan risk, less attention is paid to related party transactions; In the process of customer credit rating, we mainly rely on the professional knowledge and experience of credit personnel, but the credit scoring model and default probability model based on risk quantification have not been established and applied; A risk management transmission mechanism with clear objectives, clear structure, reasonable process, complete functions and powerful functions also needs to be established and applied; Risk management culture needs to be cultivated in depth.

Fourth, the construction of corporate governance and organizational system needs to be improved. As a special enterprise dealing in currency, whether the corporate governance structure of banks is perfect is not only related to the safe operation of assets and the avoidance and reduction of non-performing assets from the mechanism, but also related to the interests of creditors (depositors) and social stability. At present, the corporate governance structure in which members' congress, board of directors, board of supervisors and senior management are separated and balanced has taken shape, but it is still far from the spiritual requirements of corporate governance in commercial banks. Mainly reflected in: the special committees under the board of directors and the board of supervisors are not sound enough to fully perform their duties; The quality of external directors and supervisors is low, and their ability to "participate in and discuss state affairs" is not strong; The information disclosure system is imperfect and irregular. At the same time, due to the market-oriented and customer-centered front-end marketing system, the risk control system and related service system with risk management and control as the core have just started in Chinese mainland and Taiwan Province, and need to be continuously explored and improved in practice.