农村信用社实行贷款“五级分类”存在一些问题:一、财务分析法难以有效运用。农村信用社的服务对象一般为农户、个体工商户和中小民营企业等。目前,在一些大型企业所提供的财务报表的真实性都值得怀疑的情况下,私营及乡镇企业,更谈不上有健全的财务核算系统和财务信息,要求企业 Rural credit cooperatives to implement the loan “five categories” there are some problems: First, financial analysis is difficult to effectively use. Rural credit cooperatives are generally targeted at farmers, individual industrial and commercial households and small private enterprises. At present, under the circumstances where the authenticity of the financial statements provided by some large enterprises is questionable, private and township enterprises, let alone sound financial accounting systems and financial information, require enterprises