浙江省丽水市农村信用社产权改革研究

发布时间：2018-09-10 11:18

【摘要】：全国数量庞大的农村信用社,经历了多轮周期的改革,各方面发生了翻天覆地的变化,取得了前所未有的成绩,却也同时面临诸多困境。本文以丽水地区9家农村信用社为样本,对近年来的产权改革发展进行了整体评估与反思,对存在原因进行了深入剖析,进而提出了持续深化改革的努力方向。本文第一部分简要回顾了我国农村信用社在各个时期经历的,内容各异的产权变迁和改革。历史事实证明,决定农村信用社改革发展成败的核心就是产权。产权改革对于农村信用社自身化解历史遗留包袱、完善法人治理结构及促进整个农村经济发展都具有重要意义。倘若没有形成科学清晰的产权制度,改革也就失去了根本意义,发展成果就难以持续,体制机制、公司治理、服务创新等就更无从说起。第二部分,对丽水地区九家农村信用社近年来产权改革的绩效进行评估。首先,充分肯定此轮改革试点工作已取得重要进展,当下逐步呈现出股权制度改革稳步推进、法人治理架构逐步明晰、经营发展成果持续改善、各项社会红利不断释放的大好态势。但难以回避的是,目前在发展过程中仍暴露出一系列深层次的问题和矛盾。如何客观分析,把握得失,特别是正视不足和问题,是深化改革前必须明确的基本前提。第三部分,全面分析目前产权改革存在问题的根本症结和原因所在。目前农村信用社下一步发展壮大所面临的各种困境,诸如管理体制、经营机制、治理缺陷等各方面的问题,都说明其自身的根本能力并没得到有效改善,核心症结仍应归咎于产权改革还未最终真正到位。具体来说,则是在股权结构、股东素质、分红比例、信息披露和股金流转等方面仍存在缺陷。第四部分,围绕亟待深化的产权改革,本文提出以夯实股金基础、优化股权构成、构建补充机制、完善法人治理、加快机制转换、搭建交易平台为核心的优化产权改革路径的可行性选择。首先,持续推进股权改造和股本核查,通过“去伪存真”,披沙炼金,夯实股本基础,同时,切实加强对增资扩股全过程的监管。其次,加快引进战略投资股,相对集中股权,强化股东成分和资格筛选以提升股东素质。再次,尽快摒弃股金多多益善的错误理念,根据经验发展和风险覆盖的实际要求,合理确定股本总量,构建可持续的股本动态补充机制。接下来,推动省联社规范履职,理顺法人治理,强化信息披露,加快经营机制转换。最后,科学评估股权当期价值,尽快搭建产权交易和流转平台。
[Abstract]:A large number of rural credit cooperatives in the country have experienced many cycles of reform, all aspects have undergone earth-shaking changes, have made unprecedented achievements, but also face many difficulties at the same time. Taking 9 rural credit cooperatives in Lishui area as samples, this paper makes an overall evaluation and reflection on the development of property right reform in recent years, analyzes the reasons for its existence, and puts forward the direction of continuous deepening reform. The first part of this paper briefly reviews the changes and reforms of rural credit cooperatives in various periods. Historical facts prove that the core of the reform and development of rural credit cooperatives is property rights. The reform of property right is of great significance for the rural credit cooperatives to resolve the historical burden, perfect the governance structure of legal persons and promote the development of the whole rural economy. If there is no scientific and clear property right system, the reform will lose the fundamental significance, the development results will be unsustainable, the system mechanism, the corporate governance, the service innovation and so on will not be able to talk about. The second part evaluates the performance of property right reform of nine rural credit cooperatives in Lishui area. First of all, it is fully affirmed that important progress has been made in the pilot work of this round of reform. At present, the reform of the equity system has been steadily advancing, the corporate governance structure has gradually become clear, and the results of business development have been continuously improved. All kinds of social dividend unceasing release good situation. However, it is inevitable that a series of deep problems and contradictions are still exposed in the process of development. How to objectively analyze and grasp the gains and losses, especially facing the shortcomings and problems, is the basic premise that must be clear before deepening the reform. The third part comprehensively analyzes the root cause and reason of the existing problems in the property right reform. At present, all kinds of difficulties faced by rural credit cooperatives in the next step of development and growth, such as management system, management mechanism, and management defects, all show that their own fundamental ability has not been effectively improved. The crux of the problem should still be blamed on the property rights reform has not yet finally come into place. Specifically, there are still defects in equity structure, shareholder quality, dividend ratio, information disclosure and stock flow. In the fourth part, focusing on the property right reform that needs to be deepened, this paper proposes to consolidate the foundation of stock capital, optimize the composition of equity, construct supplementary mechanism, perfect the governance of legal person, and speed up the transformation of mechanism. The feasible choice of optimizing the path of property right reform based on setting up trading platform. First of all, we should continue to promote equity reform and equity verification. Through "identifying fake things and retaining the real things," we should put sand into gold and consolidate the equity base. At the same time, we should strengthen the supervision of the whole process of increasing capital and expanding shares. Secondly, to speed up the introduction of strategic investment stocks, relatively concentrated equity, and strengthen the selection of shareholders and qualifications to improve the quality of shareholders. Thirdly, we should abandon the wrong idea of more stock as soon as possible, determine the total amount of equity reasonably according to the practical requirements of experience development and risk coverage, and construct a sustainable dynamic supplement mechanism of equity. Next, promote the provincial alliance to carry out its duties, straighten out corporate governance, strengthen information disclosure, and speed up the transformation of management mechanism. Finally, evaluate the current value of stock right scientifically, and set up property right transaction and circulation platform as soon as possible.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.35

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