我國為世界貿易組織(WTO)之一環，其中金融市場自由化，國際化議題對傳統金融體制之台灣市場形成鉅大經濟壓力。我國政府不得不採取金融問題對策之全面性檢討。 　　由於地方性基層農(漁)會信用部問題叢生，牽涉範圍廣泛，故本文僅對信用部之改革提出檢討理論依據、建議並作改進。首先探討農(漁)會信用部組織在法律上的定位問題，次為探究農委會與財政部對農會法與銀行法有關「信用部」適用的歧異認知，致該組織所生問題遲未處理，互相推諉，讓人民團體藉著行政機關間之法規漏洞，消極不作為，個別農漁會幹部利用炒作具經濟價值、社會價值、政治價值之團體，掏空組織財產形成不可收拾之重大社會問題，最後由具中央性質金融重建基金全額賠付達新台幣737億元，造成全民損失。而前述重大問題的形成主因為公權力機關之管理、監督、介入採取消極不作為，甚至怠惰不作為，從理論上與實證上期待政府積極作為應、無可能性，致農漁會組織未能達其法人目的，讓其惡意幹部藉機掏空組織之財產，禍延全民不可承受之重負擔。對此種問題之因應對策，似應制定提供一獨立健全透明管控及檢查機制，適時提供正確訊息並反應真實情況於全民及政府，不再重蹈覆轍。

　　Our country is a member of WTO. The internationalization topic for discussion, the liberalization of the financial market has made great pressure to Taiwan . Our government has no choice but to take a comprehensive review for economical strategy. 　　Beause there are many problems caused by the credit union of the farmers’ (or fishermen’ ) association, and they concern extensively ,so the article is aimed at reformation of the farmers’ (or fishermen’) association. 　　First, to discusse the legislation orientation of the farmers’ (or fishermen’ ) association. Secondly, the agriculture committee explains the law about “the credit union” ,that is different from the result of the Ministry of finance doing. It makes to the government organization in charge of the credit union can’t adopt positive actions to manage and direct it. 　　Finally the author addresses some advices on the management and direction to the credit union of the farmers’ ( or fishermen’) association.