中文摘要：

美国、日本、法国等发达国家在建立农村金融体系的过程中体现出三点共性：（1）合作金融是农村金融体系必不可少的部分；（2）商业性金融是农村金融体系的重要组成部分；（3）政策性金融是农村金融体系的补充。在我国，建立可持续发展的多层次农村金融体系，首先必须鼓励金融组织创新，推动交易工具和业务品种的创新；其次要对现有农村商业性金融机构进行功能定位；再次需要加强政策引导和社会信用制度建设，通过塑造有适度竞争的农村金融市场，用市场化利率覆盖农户的经营风险。

英文摘要：

Since 20th century, finance was more and more recognition in the development of economic; the increasing function on the finance for the development of economic is more and more evident. During the building of new socialist countryside, we must attach important in and increase the effect on rural finance pushing for the building new countryside. Rural financial resource must service the development of rural economic and building prefect rural finance service system is precondition and basis which makes use of rural finance resource. China rural financial system is not prefect, and has greatly held out the developing of rural economic. The paper in theory analyses perfecting rural financial system is very necessary, the paper brings forward to the polices and advices in the building rural financial system, based on studying on the experience of rural financial system in America, French, and Japan.