我国农村信用社公司治理与改进研究

发布时间：2019-02-22 17:19

【摘要】：改革开放三十多年以来,农村信用社从小到大,已发展成为农村金融的主力军,在解决“三农”融资需求,服务“三农”发展方面发挥着不可替代的重要作用。但是,由于历史包袱沉重、体制不健全、改革不到位等因素,农村信用社的资本充足率低、不良贷款金额巨大、不良贷款占比过高、盈利水平很低的局面一直未得到真正改善,究其原因,主要是由于农村信用社公司治理不完善。因此,国务院2003年下发了《深化农村信用社改革试点方案》,启动了新一轮农村信用社改革,并且逐步在全国范围内推开,取得了突破性进展。目前,农村信用社已按照逐步建立现代金融企业制度要求,建立起了以县(市、区)为单位的统一法人社,并成立了省联社,基本建立起了以社员代表大会、理事会、监事会和经营管理层(三会一层)为主体的公司治理架构,在公司治理上已达到了“形似”。但是实际运行过程中,所有者长期缺位、“三会一层”职责边界不清、缺乏有效的激励约束机制、信息披露不充分、行政干预、内部人控制等问题依然普遍存在,农村信用社的产权制度改革依然任重而道远。因此,如何构建科学的公司治理架构,进一步完善农村信用社的公司治理就显得尤为重要。本文试图通过研究农村信用社的发展历史和公司治理改革的进程,通过农村信用社公司治理与城市商业银行公司治理对比、农村信用社公司治理与新型农村金融机构——村镇银行公司治理的对比,分析当前农村信用社公司治理方面存在的主要问题、症结所在,并努力寻找一条适合农村信用社自身实际的最佳公司治理模式,据以提出构建农村信用社良好公司治理的设想及具体方案,来指导农村信用社解决公司治理中存在的各种实际问题,按照巴塞尔委员会BIS“加强银行公司治理”准则进一步完善公司治理,构建良好的公司治理机制,进一步推动农村信用社的改革和发展。通过深入研究,我提出的适合辖内农村信用社实际的方案是取消农村信用社县级法人资格,成立地市级法人联社,同时进一步完善公司治理,推动辖内农村信用社向农村合作银行、农村商业银行改制的进程,逐步提高银行监管部门对农村信用社监督管理工作的有效性,促进农村信用社的长远发展。
[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.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.35

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