西元2000年代初期，經營不善的農會信用部一一浮現，因經營不善而被合併基層金融機構計有三十六家，在此經營環境之下，鉅大改革呼聲日益增高；惟如何去調整方向？在分析方法上，選取反應農會信用部會員金融特性與績效之財務比率為主體，籍由電腦統計軟體SAS進行分析。經由本文實證歸納出幾項重要結論： 1.不同經營型態農會信用那績效有極顯著的差異，且實證查結果顯示：績效是隨著都市化的腳步而影響有極顯著的差異。 2.從實證中發現：三種型態的農會信用部在收益性與安全性上普遍待加強。 本研究結果可以提供業者依其本身經營型態，參酌本研究實證發現，以循序漸近的方式調整體質，並制定未來經營方針之參考。

In the early year of 2000, the crisis of weak operation performance of Credit Departments of Fanners' Associations (CDFAs) began to emerge from the financial marketplace in Taiwan. Under the circumstance that thirty-six basic financial institutions were combined because of weak performance, the appeals to financial reform increased gradually, and how to implement this goal became an important issue. As to analysis method, the statistic software SAS is selected to analyze the financial ratios that reflect the financial characteristics and performance of CDFA. Three conclusions are summarized as follows: 1. There are significant differences among the members of different types of CDFAs, the influence of urbanization is proved. 2. Profitability and security of three types of CDFAs must be improvement. The results of the thesis may provide approaches for CDFAs to gradually adjust theoperation performance and set up the future direction of operation according to the different types of their own.