农村合作金融监管法律制度研究

发布时间：2018-02-02 23:41

本文关键词： 合作金融监管有效性法人治理结构行业自律　出处：《兰州大学》2015年硕士论文　论文类型：学位论文

【摘要】：自从2003年启动农村合作金融改革试点以来,银监会在党中央、国务院的统一部署之下,协同人民银行、财政部、税务总局和地方各级党政机关,立足我国基本国情,精心规划监管总体框架,扎实推进监管细节,加速了农村合作金融监管的规范化进程,取得了农村合作金融监管的显著成果。然而,伴随着我国政治、经济、金融体制改革的逐步推进,我国农村合作金融机构所存在的突出问题和尖锐矛盾也成为制定经济政策时不得不面对的严峻形势。我国农村合作金融机构正在逐步显现的金融脆弱性,不但使得其支持农村、服务农村的经营宗旨有名无实,甚至成为了非法集资、非法吸收存款等金融犯罪的重灾区,也成为威胁农村金融体系稳定的重大隐患,严重阻碍了农村合作金融自身经营发展和农村经济繁荣。本文立足于我国农村合作金融法律监管现状及服务农村经济的宗旨,在结合国内外研究成果的基础之上,探讨了完善农村合作金融监管法律制度的具体措施。文章总体分为四个部分。第一部分重点阐述农村合作金融监管的基本概念,在介绍农村合作金融思想来源的罗虚戴尔原则前提之下,逐步对于合作金融、合作社和金融监管的概念、组成体系和手段等基础理论做出解释,强调了现阶段我国加强农村合作金融监管的必要性。文章第二部分详细介绍了农村合作金融监管现状,主要包括现行法律法规中关于农村合作金融监管的措施、方法和市场准入、退出机制等问题的规定,宏观地分析了我国农村合作金融监管制度的不足,并积极探讨导致缺陷的原因。文章第三部分,立足于它山之石可以攻玉的现实目的,重点详实介绍了德国、美国、法国、日本、印度五个发达国家的农村合作金融监管制度,为我国农村合作金融监管提供了可以参考的有益借鉴。文章第四部分在总结上文的基础之上,条分缕析地提出了完善我国农村合作金融监管制度的具体针对性建议,包括建立完善的监管环境,为农村合作金融监管提供制度供给和构建农村合作金融监管制度实施框架两方面的内容。细化而言,完善监管环境包含通过制定《农村合作金融法》来界定农村合作金融的法律性质、明确农村合作金融组织法律地位、明确农村合作金融运行管理机制、增加政策扶持免除农村合作金融所得税和健全市场准入、完善退出机制等方面。构建农村合作金融监管制度框架,包括界定监管边界、选择合适监管模式、改进监管办法提高监管水平和提高监管人员业务素质等内容。
[Abstract]:Since 2003, the CBRC has cooperated with the people's Bank of China, the Ministry of Finance, the General Administration of Taxation and the local party and government organs at all levels under the unified arrangement of the CPC Central Committee and the State Council. Based on the basic conditions of our country, carefully planning the overall framework of supervision, promoting the regulatory details, accelerating the standardization of rural cooperative financial supervision process, and achieved remarkable results of rural cooperative financial supervision. Along with the political, economic, financial system reform of China's gradual progress. The prominent problems and sharp contradictions in rural cooperative financial institutions in China have become the severe situation that we have to face when formulating economic policies. The financial fragility of rural cooperative financial institutions in China is gradually emerging. Not only makes it support the rural areas, serving the rural business purposes are nominal, and even become illegal fund-raising, illegal deposit absorption and other financial crimes in the disaster area, but also become a threat to the stability of the rural financial system. The development of rural cooperative finance and the prosperity of rural economy are seriously hindered. This paper is based on the current situation of rural cooperative finance in China and the purpose of serving rural economy. On the basis of combining domestic and foreign research results. The article is divided into four parts. The first part focuses on the basic concept of rural cooperative financial supervision. On the premise of introducing the Rochudell principle of rural cooperative finance, this paper explains the basic theories of cooperative finance, cooperatives and financial supervision, such as the concept, composition system and means of financial supervision. This paper emphasizes the necessity of strengthening the supervision of rural cooperative finance in China at the present stage. The second part of the article introduces the current situation of rural cooperative finance supervision in detail, including the current laws and regulations on rural cooperative financial supervision measures. Methods, market access, exit mechanism and other issues, macro analysis of China's rural cooperative financial supervision system deficiencies, and actively explore the causes of defects. The third part of the article. Based on the realistic purpose of attacking jade, the paper introduces the rural cooperative financial supervision system of Germany, the United States, France, Japan and India in detail. It provides a useful reference for the supervision of rural cooperative finance in China. Part 4th is based on the summary above. In this paper, the author puts forward some specific suggestions to improve the supervision system of rural cooperative finance, including the establishment of a sound regulatory environment. For rural cooperative financial supervision to provide institutional supply and construction of rural cooperative financial supervision system implementation framework of two aspects. Perfecting the regulatory environment includes defining the legal nature of rural cooperative finance, clarifying the legal status of rural cooperative financial organizations, and clarifying the operation and management mechanism of rural cooperative finance through the formulation of the Rural Cooperative Finance Law. Increase policy support to exempt rural cooperative financial income tax and improve market access, improve the withdrawal mechanism. Build a rural cooperative financial regulatory system framework, including defining regulatory boundaries, choosing the appropriate regulatory model. To improve the supervision methods and improve the level of supervision and improve the professional quality of supervisors and so on.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.28

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