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Taiwan's peasant associations are often regarded as the financial service institutions that farmers in remote areas rely on. They are closer to farmers and middle-aged people than ordinary commercial banks. And the peasant association credit department provides the peasant association with funding sources for insurance, production, marketing, promotion, and agricultural lending. Therefore, its operating performance can affect the operation and development of the local farmers' association. This study uses the monthly operating data of the Agricultural Credit Department of Yunlin County and New Taipei City for the past 5 years to analyze and try to explore the differences between the agricultural county and non-agricultural counties in the operational performance of the Agricultural Credit Department. Relevant research has been discussed in many previous studies, but there is less research on the operation of peasant associations between agricultural and non-agricultural county peasant associations. Therefore, they do not know much about the different operating principles of the peasant associations under two different circumstances. The study found that New Taipei City, a non-agricultural county, has higher assets than Yunlin County, which is an agricultural county, and that its profits and operations are better than agricultural county. Although the profit is greater than Yunlin County, its volatility and stability are inferior to those of Agricultural County. Therefore, it can be analyzed according to its industrial structure. The source of profit and its risks have made researchers understand better The difference between the two.
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