Based on the analysis of financial statements, the performance and problems of rural collective economic organizations in their business activities were analyzed. It is believed that rural collective economy was developing continuously in a good way, with strong debt paying ability, but the operation ability and management efficiency need to be further improved. The operation was too conservative, and the asset utilization efficiency and profitability were weak. There were many unnecessary liabilities, and they developed mainly relying on their own accumulation. Therefore, it is proposed to crack the "talent dilemma" of rural collective economic operation and management, straighten out and clarify the relationship between rural collective economic organizations and villagers’ self-governing organizations, correctly handle the relationship between collective accumulation and member distribution, adhere to the financial input of blood replenishment and transfusion, and make liabilities reasonable according to the management development.