【作者】 王杨；

【导师】 李明发；

【作者基本信息】 安徽大学 ， 经济法学， 2014， 博士

【摘要】 农村资金互助社是指经银行业监督管理部门审核批准,由村民和农村小企业自愿入股组成,专门为出资社员提供信贷业务,具有独立法人资格的社区互助性银行业金融机构。农村资金互助社既是合作金融组织,具有资金融通的互助性、资金来源和服务对象的封闭性以及管理方式的民主性等特点；也是微型金融机构,专为未受正式金融涵盖的弱势群体提供小额金融服务。农村资金互助社的性质应为肩负特定公益任务的营利性法人。公益性主要体现为其宗旨是为社员提供服务,营利性则在于确保互助社的可持续发展。根据不同的标准,可以将农村资金互助社划分为政策授权型互助社与未授权型互助社、自发型互助社与外力推动型互助社等类型。我国农村金融困境的解决需要构建多元化的农村金融体系。与其他新型农村金融机构和农村合作金融机构相比,农村资金互助社是我国真正意义上的合作金融,因而有其存在的必要性；农村金融需求扩大和农村正规金融供给匮乏之间的矛盾则为农村资金互助社的存在提供了现实基础；而民间资本的充裕、农村资金互助社的优势与农村金融市场相契合等又决定了农村资金互助社发展的可行性。德国、日本、印度以及孟加拉等国农村合作金融具有完备的合作金融组织体系、健全的法律保障体系、完善的监管体制和风险防范机制,并得到了政府的有力扶持,这对我国具有重要的启示。首先,要正确处理政府和农村资金互助社的关系,这是构建农村资金互助社法律制度的逻辑基点。这就要求一方面尊重农民的自发自愿,确保合作社的独立自主；另一方面把握农村资金互助社发展中政府作用的限度,政府主要为互助社的发展间接地创造各种适宜的环境,并尊重社员的民主管理权力与权利。其次,要对农村资金互助社的市场准入、运行和市场退出等法律制度予以完善。农村资金互助社市场准入的一般目标在于保证进入机构的品质、维持金融市场秩序：特殊目标则在于有效增加农村金融供给主体、为民间资本提供正规化发展渠道。市场准入包括取得市场主体资格的实体条件和程序条件。其中,实体要件主要包括发起人、注册资本、从业人员以及营业场所、设施等。发起人方面,应明确农民和农村小企业的社员资格；注册资本方面,应结合注册资本的保障功能、促进规模经济发展的功能、市场调控功能,对不同地区的农村资金互助社采取不同的标准或制定一些灵活有弹性的规定；从业人员方面,应适当放宽管理人员和工作人员的任职条件,并加大对管理人员和工作人员的培训力度；营业场所、设施等方面,应根据其设立场所,适当降低要求。农村资金互助社市场准入的程序要件,则主要集中在金融许可证的存废方面。实践中,金融许可证或成了农村资金互助社合法化的“绊脚石”,或使得农村资金互助社的“市场准入”变质为了“计划准入”。因此应废除金融许可证制度,改“审批制”为“注册制”,以利于农村资金互助社方便地进入市场。运行阶段往往被视作是农村资金互助社的命脉所在,因为运行结果使得成员的预期逐渐明朗并直接影响着成员的行为,进而影响到互助社的成败。农村资金互助社的运行主要包括治理结构、业务经营以及内部控制。内部治理方面,农村资金互助社的民主管理原则在实践中遭到了削弱,表现为“内部人控制”代替了“共同经营”。因此,应明确农村资金互助社的产权性质,构建合理的股权结构,严格“三会”的职责分工。当前,我国农村资金互助社的业务经营在性质、经营目标等方面出现了异化,根本原因就是资金的匮乏,解决途径在于拓宽融资渠道：内部方面应适当提高存款利率、合理确定贷款利率；外部方面应加强与商业银行、政策性银行合作,探索与财政支农资金的合作。目前,农村资金互助社在内部控制方面,存在着内部控制意识淡泊、内部控制流于形式、内部信息沟通不畅、内部稽核作用不力等问题。因此,应着重营造良好的内部控制环境,完善对经营管理活动的控制,强化信息披露制度和加强内部稽核监督。农村资金互助社的市场退出是其法人资格的终止。一般而言,银行业金融机构市场退出的方式主要包括解散、撤销(关闭)以及破产。构建农村资金互助社市场退出法律制度有利于维护农村金融安全,促进农村金融市场健康成长以及保护利益相关人的权益。目前,我国农村资金互助社市场退出的立法规定过于粗糙,行政干预过度,退出形式单一,缺乏风险合理分担机制。应完善市场退出标准,建立最后贷款人制度、接管制度等最后紧急救援机制,构建农村资金互助社破产制度,创建存款保险制度。更多还原

【Abstract】 The rural fund mutual cooperative is a community banking institution with independent legal personality, approved by the banking regulatory authorities. It is composed of the villagers and rural small businesses that are the object of its credit service. The rural fund mutual cooperative is a cooperative financial organization. Its characteristics include:the mutual aid of financing, closed fund sources and the service object, the democracy of management. It is a microfinance institution, providing microfinance services for the vulnerable groups who have not affected by the formal finance. The rural fund mutual cooperative should be the legal person who is profitable and shoulder the special public welfare task. The public welfare is mainly for its purpose to provide services for members. The aim of profit is to ensure the sustainable development. We need to build a diversified financial system to resolve the dilemma of the rural finance. According to different standards, the rural fund mutual cooperative can be divided into policy authorized and unauthorized cooperative, spontaneous and external-driven cooperative. The rural fund mutual cooperative has the necessity of existence because it is the cooperative finance in the true sense, compared with other new-type rural financial institutions and rural cooperative financial institutions. The contradiction is the expansion of rural financial demand and shortage of formal financial supply, which provides the realistic foundation of the existence of the rural fund mutual cooperative. The feasibility of the development of the rural fund mutual cooperative is determined by the abundance of the private capital and its advantages which are correspond to the rural financial market.Through the study on the financial legal system of the rural cooperative in Germany, Japan, India and Bangladesh, it can be seen that they have the perfect cooperative financial organization system, a sound legal system, the regulatory system and risk prevention mechanism and the strong support of the government. We can get important enlightenments. Firstly, we should correctly handle the relationship between government and the rural fund mutual cooperative, which is the logical base for the construction of the legal system. On one hand, we should respect the farmers’ spontaneity and ensure the independence of the cooperative. On the other hand, we have to grasp the extent of the role of the government. The main task of the government is to create a suitable environment for the development of the rural fund cooperative.The government should respect the democratic management power and rights of members. Secondly, we should improve the legal system of the market access, running and market exit.The general objective of market access of the rural fund mutual cooperative is to ensure the quality of institutions and maintain the order of the financial market. The special objective is to increase effectively the supply of rural financial and provide formal channels for the development of the private capital. Market access includes physical conditions and process conditions to get the qualification. Physical conditions include promoters, registered capital, employees and business premises, facilities, etc. In terms of the promoters, the membership of the farmers and the rural small business should be clear. The cooperatives of different regions should adopt different standards or specify some flexible provisions, which are combined with protection of the registered capital, the function of promoting the development of economy of scale, market regulation and control function. In terms of personnel, we should broaden the qualifications and strengthen the training of the management and staff. On the premises, facilities, the requirements should be reduced, according to the established place. The process conditions are mainly concentrated in the abolition of the financial license. In practice, the financial license has become "the stumbling block" to the legalization of the rural fund mutual cooperative or changed the "market access" to "program access". It is necessary to abolish the financial license and change the "approval system" to the "registration system", for the easy access of the rural fund mutual cooperative.The phase of the operation is often regarded as the lifeblood of the rural fund mutual cooperative. Because the performance would make the members’expectations gradually clear and directly influence the behavior of its members, which would affect the success or failure of cooperatives. The operation mainly includes the governance structure, business management and internal control. In terms of the internal governance, the principle of democratic management has been weakened in practice, as "insider control" instead of "joint management". Therefore, the nature of the rural fund mutual cooperative should be clear and construct a reasonable structure of the shareholding, make the responsibilities of three divisions. The nature and the target appear alienation during the process of business operation, because of the lack of funds. The solution is to broaden the financing channels. In the aspect of internal, it should be appropriate to raise deposit interest rates and determine the loan interest rates. In the aspect of external, it should strengthen cooperation with commercial banks, policy banks and the financial funds for supporting agriculture. There are many problems in internal control, such as a sense of being indifferent to the internal control, the formality of the internal control, the lack of information communication, the poor function of the internal audit. Therefore, measures should be taken to create a good internal control environment, improve the control of the operation and management, and strengthen the information disclosure system and internal audit supervision.The market exit is the termination of the qualification of legal person. In general, the market exit of the banking financial institutions include dissolution, cancellation (or close), and bankruptcy. The construction of the legal system of the market exit is helpful for maintaining the rural financial security, promoting the healthy growth of the rural financial market and protecting the interests of stakeholders. At present, the market exit of the rural fund mutual cooperative has many problems, such as rough legislation, excessive administrative intervention, the single form of exit and the lack of reasonable mechanism of the risk sharing. We should improve the criteria of the market exit, establish the emergency mechanism of lender of last resort and takeover, build the bankruptcy system of the rural fund mutual cooperative and create a deposit insurance system.更多还原