發(fā)布時間：2019-02-22 17:19

【摘要】：改革開放三十多年以來,農(nóng)村信用社從小到大,已發(fā)展成為農(nóng)村金融的主力軍,在解決“三農(nóng)”融資需求,服務“三農(nóng)”發(fā)展方面發(fā)揮著不可替代的重要作用。但是,由于歷史包袱沉重、體制不健全、改革不到位等因素,農(nóng)村信用社的資本充足率低、不良貸款金額巨大、不良貸款占比過高、盈利水平很低的局面一直未得到真正改善,究其原因,主要是由于農(nóng)村信用社公司治理不完善。因此,國務院2003年下發(fā)了《深化農(nóng)村信用社改革試點方案》,啟動了新一輪農(nóng)村信用社改革,并且逐步在全國范圍內(nèi)推開,取得了突破性進展。 目前,農(nóng)村信用社已按照逐步建立現(xiàn)代金融企業(yè)制度要求,建立起了以縣(市、區(qū))為單位的統(tǒng)一法人社,并成立了省聯(lián)社,基本建立起了以社員代表大會、理事會、監(jiān)事會和經(jīng)營管理層(三會一層)為主體的公司治理架構(gòu),在公司治理上已達到了“形似”。但是實際運行過程中,所有者長期缺位、“三會一層”職責邊界不清、缺乏有效的激勵約束機制、信息披露不充分、行政干預、內(nèi)部人控制等問題依然普遍存在,農(nóng)村信用社的產(chǎn)權(quán)制度改革依然任重而道遠。因此,如何構(gòu)建科學的公司治理架構(gòu),進一步完善農(nóng)村信用社的公司治理就顯得尤為重要。 本文試圖通過研究農(nóng)村信用社的發(fā)展歷史和公司治理改革的進程,通過農(nóng)村信用社公司治理與城市商業(yè)銀行公司治理對比、農(nóng)村信用社公司治理與新型農(nóng)村金融機構(gòu)——村鎮(zhèn)銀行公司治理的對比,分析當前農(nóng)村信用社公司治理方面存在的主要問題、癥結(jié)所在,并努力尋找一條適合農(nóng)村信用社自身實際的最佳公司治理模式,據(jù)以提出構(gòu)建農(nóng)村信用社良好公司治理的設想及具體方案,來指導農(nóng)村信用社解決公司治理中存在的各種實際問題,按照巴塞爾委員會BIS“加強銀行公司治理”準則進一步完善公司治理,構(gòu)建良好的公司治理機制,進一步推動農(nóng)村信用社的改革和發(fā)展。通過深入研究,我提出的適合轄內(nèi)農(nóng)村信用社實際的方案是取消農(nóng)村信用社縣級法人資格,成立地市級法人聯(lián)社,同時進一步完善公司治理,推動轄內(nèi)農(nóng)村信用社向農(nóng)村合作銀行、農(nóng)村商業(yè)銀行改制的進程,逐步提高銀行監(jiān)管部門對農(nóng)村信用社監(jiān)督管理工作的有效性,促進農(nóng)村信用社的長遠發(fā)展。
[Abstract]:Since the reform and opening up for more than 30 years, rural credit cooperatives have become the main force of rural finance from small to large, and have played an irreplaceable role in solving the financing needs of agriculture, rural areas and farmers and serving the development of agriculture, rural areas and farmers. However, due to such factors as heavy historical burden, imperfect system, inadequate reform, low capital adequacy ratio of rural credit cooperatives, huge amount of non-performing loans, excessive proportion of non-performing loans, and low level of profitability, the situation has not been really improved. The main reason is that the corporate governance of rural credit cooperatives is not perfect. Therefore, in 2003, the State Council issued the "pilot Program for deepening the Reform of Rural Credit Cooperatives", launched a new round of rural credit cooperative reform, and gradually pushed it forward throughout the country, making a breakthrough. At present, rural credit cooperatives have, in accordance with the requirements of the gradual establishment of a modern financial enterprise system, established a unified legal person cooperative with counties (cities and districts) as the unit, as well as provincial federations, and basically established the Congress and Council of members. The corporate governance structure of the board of supervisors and the management level (three committees and one layer) has reached the "resemblance" in corporate governance. However, in the actual operation process, the owner has been absent for a long time, the boundaries of the duties and duties of the "three councils and one layer" are unclear, the effective incentive and restraint mechanism is lacking, the information disclosure is insufficient, the administrative intervention, the insider control and so on are still widespread. The property right system reform of rural credit cooperatives still has a long way to go. Therefore, how to build a scientific corporate governance structure and further improve the corporate governance of rural credit cooperatives is particularly important. This paper attempts to compare the corporate governance of rural credit cooperatives with that of urban commercial banks by studying the history of rural credit cooperatives and the process of corporate governance reform. Comparing the corporate governance of rural credit cooperatives with the corporate governance of rural banks, the main problems in the corporate governance of rural credit cooperatives are analyzed. It also tries to find a best corporate governance model suitable for rural credit cooperatives, and puts forward the idea and concrete scheme of constructing good corporate governance of rural credit cooperatives. To guide rural credit cooperatives to solve the various practical problems in corporate governance, according to the Basel Committee BIS "strengthen bank corporate governance" guidelines to further improve corporate governance, build a good corporate governance mechanism, We will further promote the reform and development of rural credit cooperatives. Through in-depth research, the practical scheme I put forward for rural credit cooperatives under my jurisdiction is to cancel the county level legal person status of rural credit cooperatives, set up prefecture-level legal person coalitions, and at the same time further improve corporate governance. To promote the reform of rural credit cooperatives to rural cooperative banks and rural commercial banks, to gradually improve the effectiveness of supervision and management of rural credit cooperatives, and to promote the long-term development of rural credit cooperatives.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F832.35

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