আমি কি বাংলাদেশী না বাঙালী .................... Micro finance is the role model of loan recovery system of a Under develop and less developed country which is now implementing whole over the world among the top lending development organization. This Lending procedure was invented by one of the Nobel prize owner Dr. Younus and he use this system near to his native village to develop the economy of the villagers who lives in below poverty level. Primarily the villagers was success to repay the loan amount from Dr. Younus small enterprise and overcome the poverty level of their economic status. After that this system was implemented within few district and later whole Bangladesh in the Name of Grameen Bank. Grameen Bank was created by him and initially this system policy was approved by central bank of Bangladesh called Bangladesh Bank. A department also created by the central bank called MRRU (micro finance research and Recording unit) to monitor and record the amount of Fund disbursed and recovered within the Institute. After the policy so many institute were created by so many entrepreneurs NGO, multipurpose cooperative society, country’s largest NGO Brac and so many local Non Govt Organisation who are initially trying to establish their org in a short time due to the benefit of the recovery rate is over 90% to 99%. They also succeed to established institute and its called whole these institute is Micro Finanace Institute as MFI   I am who write this features regarding MFI is working in Commerce, trade and Accounts –Finance sector of Bangladesh for last twelve years. I have a little experiences to work with a MFI only three years within my carrier and I have the test of it as I am working in Finance-Accounts department inconnection with income tax and Provident fund of the organizational employee. So I can track so many merits and demerits of MFI and their policy, procedure and regulation of it. So I like to disclose some of the points which I have and when this policy is highlighted whole over the world and the Politian of this country were much more concern against this system. Specially present Govt is serious to demolish this system from our society to the institute. Micro finace is one of the most effective and available fund by a poor citizen living below poverty level and no banking company allow that citizen to be a client of thier credit scheme. Even its doubt that banks often restriction toto get inn any branch or offices due to citizen economic status showing his dressing and a sad faces. Citizen of lower class and few lower mid level cant afford the banks fund and the interest theiron the funds credit tenure. Only a MFI can make this citizen (ale or female) happy to give an opportnity to live with a small investment assets like rickshaw, tea stall. Confectionery store. Or any business within taka five thousand to lacs tk depends on the age of membership of the loanee. Its noting to the investment in comercial banking sector. But its a hope for ciituzen who lost thw path of their earning to live only. o loose his life Can start afreshby avail tgis small found from a samity and itilize in business. Touf opportunity to sucess in comercial transactions. Ultimate a successful fund user can inclease his living standard must increases.his l s