In view of the real need of present reform and development of RCCs,it is necessary to draw lessons from enterprise research of governance structure fully both at home and abroad.

• 基于现在正在进行的农村信用社改革与发展的需要,有必要充分借鉴和学习国外关于企业法人治理结构的研究成果,立足于我国的实际情况,探讨建立农村信用社法人治理结构的思路。