湖南省农村信用社产权制度改革研究

发布时间：2019-06-25 12:10

【摘要】：农村信用社是农村金融的主力军,是联系农民的金融纽带,在支持农村经济体制改革、促进农村经济与社会发展中发挥着举足轻重的作用。湖南省农信社自建立以来,经历了一个艰难而曲折的改革发展历程,但都没有涉及或回避了产权制度这一核心敏感问题。从实践上,湖南省农信社至今还未找到一条适合于自己的道路；从理论上,对我省农信社改革的制度模式依然存在较大的分歧。近年来,产权不明、法人治理结构形同虚设、内控机制不健全、金融风险严重等诸多问题,严重困扰着湖南省农信社的生存、发展。深化我省农信社产权制度的改革,不仅关系到农信社的可持续发展,也事关农业发展、农村稳定、农民增收的大局。本研究以农信社产权制度改革为研究主线,首先对农信社产权、产权制度及制度变迁相关理论进行了分析,结合湖南省农信社改革的历程分析了其产权制度变迁的规律性特征。在总结湖南省农信社自2003年新一轮农信社产权制度改革取得成效的基础上,深入剖析了湖南省农信社产权制度现状及存在的制约性问题,主要有产权主体错位、法人治理结构不合理、内部人控制现象严重、合作金融产权制度缺陷和信息披露机制不健全等。同时分析了导致这些问题的原因归结如下：一是农村金融环境不利于农信社彻底的产权改革；二是政府干预过重干扰农信社产权制度改革；三是管理体制的集中化削弱了基层农信社的自主权；四是过度重视产权模式改革而不是产权改革；五是历年积累或亏损无法界定产权。在上述研究的基础上,根据国外农村合作金融成功的经验和结合湖南省农信社的实际情况,运用制度经济学的原理制定优化湖南省农信社产权制度改革的方案设计,从创新产权制度、因地制宜制定产权模式、完善法人治理结构、转换内部经营管理机制等方面加强改革的内容。同时,在改善湖南省农信社产权制度改革内外部环境,如提升农信社从业人员素质、科学合理安排政府与农信社的关系、加强建设内外部监管体系和农村合作金融基础设施等方面,加快农信社产权制度改革的进程。
[Abstract]:Rural credit cooperatives are the main force of rural finance and the financial link connecting farmers. They play an important role in supporting the reform of rural economic system and promoting rural economic and social development. Since its establishment, Hunan Peasant Credit Cooperative has experienced a difficult and tortuous process of reform and development, but it has not involved or avoided the core sensitive issue of property right system. In practice, Hunan rural credit cooperatives have not found a suitable way for themselves, and in theory, there are still great differences on the institutional model of the reform of agricultural credit cooperatives in Hunan Province. In recent years, many problems, such as unclear property rights, virtual corporate governance structure, imperfect internal control mechanism, serious financial risks and so on, seriously perplexed the survival and development of Hunan rural credit cooperatives. Deepening the reform of the property right system of rural credit cooperatives in our province is not only related to the sustainable development of agricultural credit cooperatives, but also related to the overall situation of agricultural development, rural stability and farmers' income increase. This study takes the reform of property right system of rural credit cooperatives as the main line of research. Firstly, it analyzes the property rights, property rights system and related theories of institutional change of rural credit cooperatives, and analyzes the regular characteristics of the changes of property rights system in combination with the course of the reform of rural credit cooperatives in Hunan Province. On the basis of summing up the achievements of the new round of property rights system reform of Hunan rural credit cooperatives in 2003, this paper deeply analyzes the present situation and existing restrictive problems of the property rights system of Hunan agricultural credit cooperatives, such as the dislocation of the main body of property rights, the unreasonable governance structure of legal persons, the serious phenomenon of insider control, the defects of cooperative financial property rights system and the imperfect information disclosure mechanism, and so on. At the same time, the reasons for these problems are summarized as follows: first, the rural financial environment is not conducive to the thorough property rights reform of rural credit cooperatives; second, government intervention interferes with the reform of rural credit cooperatives property rights system; third, the centralization of management system weakens the autonomy of grass-roots rural credit cooperatives; fourth, excessive emphasis on the reform of property rights model rather than property rights reform; fifth, accumulation or loss can not define property rights over the years. On the basis of the above research, according to the successful experience of foreign rural cooperative finance and the actual situation of Hunan rural credit cooperatives, the scheme design of optimizing the property right system reform of Hunan rural credit cooperatives is formulated by using the principle of institutional economics, and the contents of the reform are strengthened from the aspects of innovating the property right system, formulating the property right model according to local conditions, perfecting the corporate governance structure, and changing the internal management mechanism. At the same time, in improving the internal and external environment of the reform of the property right system of rural credit cooperatives in Hunan Province, such as improving the quality of the employees of rural credit cooperatives, scientifically and reasonably arranging the relationship between the government and rural credit cooperatives, strengthening the construction of internal and external supervision system and rural cooperative financial infrastructure, etc., we should speed up the process of the reform of the property rights system of agricultural credit cooperatives.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.35

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