【摘要】能否为广大农民提供简单快捷的贷款服务，是当前影响农村经济和社会发展的关键性问题。农民专业合作社资金互助的出现及发展为解决这个问题提供了全新的思路，资金互助依靠广大成员入股筹集资金,为生产、生活中需要资金的合作社成员提供一定的资金支持，其业务既具备信息对称、交易成本低、手续简单的特点,又具备正规金融的组织性和规范性。农民专业合作社资金互助的发展,在促进产业结构调整,缓解正规金融机构在农村供给不足，增加广大农民收入、实现规模经济效益等方面都发挥了良好的作用。但是,作为新生的农村合作金融业务，无论是管理者还是广大农户对其经营和管理还缺乏足够的认识，更没有建立科学有效地风险防范机制，在实际运作过程中所面临的风险不断加大，这使得资金互助在实际运作和持续发展方面潜伏着巨大的不确定性。

　　本文以河北省农民专业合作社资金互助为研究对象,通过对资金风险、信用风险、操作风险的研究,得出资金风险的成因主要有资金来源有限、资金可持续性差和流动性弱，信用风险的成因主要受生产、市场和农民个人素质的影响，操作风险的成因主要是内部管理不健全、监管人员素质方面较低等。对不同的风险类型有针对性的提出对策及建议,并构建一个科学合理的风险控制机制，旨在提高新型农村合作金融的风险识别和化解能力，促进其健康持久发展，更好的为农村及广大农民服务。通过对农村金融风险识别及防范的研究，也有助于补充和完善我国农村新型金融机构风险防范理论，促进农村金融市场健康发展。

　　【关键词】 农民专业合作社资金互助；运行风险；风险控制

　　【Abstract】 Providing simple and quick loan services for farmers is key issues on impacting rural economy and social development. The emergence of mutual funds of farmers’professional cooperatives provides a new idea to address this issue. Mutual fund rely on the majority of shares to raise funds, and provide some financial support for the production and life members of the cooperative, which both have symmetric information, transaction costs low. The procedure is simple, but also with formal financial organizations and regulatory. Mutual funds of farmers’ professional cooperatives have played a good role at promoting industrial restructuring, easing on the right track insufficient supply of financial institutions in rural areas, increasing farmers’ income and achieving large-scale economies etc. However, as new rural financial institutions, in the actual operation in the process of increasing risk, whether managers or their operation and management of the majority of farmers still lack sufficient knowledge, do not establish a scientific and effective risk prevention mechanism. This makes mutual funds exiting enormous uncertainties lurking during actual operation and sustainable development.

　　In this paper, mutual funds of farmers’ cooperatives in Hebei Province are the research object. Through studying the forms of liquidity risk, credit risk, operational risk, it is concluded that the cause of funds risk is the limitation of fund sources , the credit risk is because of cost, market and the farmers, the operational risk is lack of internal management and lower quality of personnel monitoring. Measures and suggestions are put out according to different types of risk; a scientific and reasonable risk control mechanism is constructed in order to enhance the new rural cooperative financial institutions capacity of identifying and resolving risk and promote sustainable development of their health, better services for rural and farmers. Through the identification and prevention of financial risks in rural areas of research, it helps supple and improve of the rural financial institutions in the new theory of risk prevention, and promotes the healthy development of rural financial markets.

　　【Key words】 mutual funds of farmers’ professional cooperatives； operational risk； risk control