2002年,人民银行印发了《银行贷款损失准备计提指引》,之后我国的贷款损失准备计提又进行了几次调整,但历次调整均未对农村信用社贷款损失准备计提作出明确规定。目前,随着我国农村信用社改革的进一步推进,建立并完善农村信用社“拨备制度”,增强农村信用社抵御风险的能力已然更为迫切。 In 2002, the People’s Bank of China issued the Guidance on Allowance for Provision for Losses in Bank Loans. After that, several adjustments were made to the provision for loan losses in our country. However, none of the previous adjustments made any explicit provisions on the provision for loan losses in rural credit cooperatives. At present, with the further promotion of the reform of rural credit cooperatives in our country, it is more urgent to establish and perfect the “provisioning system” of rural credit cooperatives and to enhance the ability of rural credit cooperatives to resist risks.