This paper constructs efficiency of evaluation index system to estimate the technique efficiency, pure technical efficiency and allocative efficiency in samples of rural credit cooperatives (RCCs). It is based on dual goals that develop for itself and service on the "Three Rural Issues" in reform of RCCs by using the CRS and VRS models in the data envelopment analysis (DEA) methodology. By a comparison between the efficiency values, slack variables on outputs and inputs before and after the reform, this article reveals that reform does not make a difference on the improvement of efficiency on RCCs unless to reduce net value of fixed assets and strengthen the efforts in supporting agriculture. The innovations and characteristics are as follows, the first is that the agricultural loans, as an output factor to represent the influence of agriculture supporting, is added to evaluation index system in efficiency, which reflect favorable the implement of dual-target in the reform of RCCs. The second is to make a province as a group to estimate efficiency so as to indicate the overall achievements by reform around the whole province and the effect of increasing the efficiency of RCCs by establishing the provincial cooperatives as a significant measure in the reform. The third is that by comparison between slack variables on outputs and inputs, theoretical references have been provided for the further reform in RCCs quantificationally.
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