资金互助组织“隧道行为”及其抑制措施——以苏北22家资金互助社为例

发布时间：2018-01-01 03:10

本文关键词：资金互助组织“隧道行为”及其抑制措施——以苏北22家资金互助社为例　出处：《金融经济学研究》2017年01期 　论文类型：期刊论文

【摘要】：以农民资金互助社为代表的合作金融组织作为普惠金融的重要组成部分,其能否良好运行对于发展普惠金融具有重要意义。本文运用苏北22家农民资金互助社2009-2014年年度财务报告数据,考察核心社员"隧道行为"及其"隧道"挖掘工具。结果显示,当外部监督部门不限制农民资金互助社盈余分配比重时,核心社员投入股金比例越高,其越倾向于通过减少留存盈余、增加社员盈余分配的方式实现"隧道行为";随着外部监管部门限制农民资金互助社社员分配盈余比重,核心社员投入股金比例越高,其越倾向于通过增加工资进行"隧道"挖掘。限制核心社员投入股金比例,增强内部稽核机制,能够抑制核心社员的"隧道行为"。
[Abstract]:The farmers union funds as the representative of the cooperative financial organization as an important part of financial inclusion, whether the good operation is of great significance for the development of Inclusive Finance. This paper uses 22 farmer mutual funds in the annual financial report data of 2009-2014, investigation of core members "tunneling" and "tunnel" mining tools. The results showed that when the external supervision department does not limit the proportion of farmers' cooperatives distribution of surplus funds, the higher the proportion of core members into shares, the more inclined to reduce retained earnings, earnings distribution increase members of "tunneling"; with external regulatory restrictions of farmer mutual funds Rotarians earnings proportion, the proportion of core members into shares high, it is more inclined to pay increase by tunnel excavation. Limit the core members into share proportion, strengthen internal audit mechanism, can Enough to restrain the "tunnel behavior" of the core members.

【作者单位】：南京农业大学金融学院;
【基金】：国家自然科学基金项目(71273138,71673138) 教育部人文社会科学研究一般项目(14YJA790043) 农业部软科学项目(D201526)
【分类号】：F832.35
【正文快照】： 一、引言自2013年十八届三中全会首次提出“发展普惠金融”以来,构建普惠金融体系已经成为中国金融改革的新目标。同时,普惠金融体系的构建离不开商业性金融、政策性金融以及合作性金融的相互合作(周孟亮,2016[1])。然而,随着以农民(村)资互助社(以下简称“资金互助社”)为代

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