【作者】 杨俊凯；

【导师】 韩俊； 罗剑朝；

【作者基本信息】 西北农林科技大学 ， 农业经济管理， 2008， 博士

【摘要】 中国农村信用合作社是一种特殊的金融制度安排。追寻中国农村信用合作社的产生背景与发展轨迹,可以说是一个特定环境下承担特殊任务的产物,其产生与发展具有浓厚的行政色彩。经过50多年的改革发展,农村信用合作社已成为我国金融制度的重要组成部分和支农的金融主力军。但由于历史的、政策的、体制的等多种因素的影响,农村信用合作社制度安排中的产权残缺、治理结构不完善、政府行政干预等问题逐步显现,并由此派生出道德风险、内部人控制和外部人干预等问题,影响着农村信用合作社的经营发展与对“三农”发展的支持。在2003年以前,农村信用合作社虽历经多次体制调整与变革,但改革并没有收到预期的效果,更多的只是在形式上做出了改变,所有者缺位、法人治理结构不完善等实质性的问题始终未能得到有效解决。2003年6月27日,国务院印发了《关于深化农村信用社改革试点方案》,掀开了我国农村信用合作社新一轮改革的序幕。分析新一轮农村信用合作社改革背景,是在农村经济发展与农村金融发展双重压力下的必然选择。根据改革方案的设计,新一轮改革要按照“明晰产权关系、强化约束机制、增强服务功能、国家适当支持、地方政府负责”的总体要求,加强信用社管理体制和产权制度改革,把信用社逐步办成由农民、农村工商户和各类经济组织入股,为农民、农业和农村经济发展服务的社区性地方金融机构。改革的主要内容是完善农村信用合作社法人治理结构,并把管理职责移交地方政府,增强地方政府在农村信用合作社改革发展和风险防范中的责任。改革的宗旨是更好地发挥农村信用合作社作为农村金融主力军和联系农民的金融纽带作用。总结5年来农村信用合作社改革的进展与成效,由于改革参与主体行为选择不一致、产权制度和管理体制改革的不到位,以及中央政府资金支持激励机制实施的偏差,新一轮农村信用合作社改革结果与改革方案目标设计存有较大的偏差,改革的成效更多的是表现在农村信用合作社财务状况的改善,而改革方案设计的经营管理机制的转变和高效率服务“三农”的目标收效甚微。因此,及时总结改革经验与成效,检讨改革方案设计的得失,是一个关系到农村信用合作社改革深化与农村金融制度完善和农村经济发展的重要课题。本文选题正是基于这样的背景,遵循理论与实践相结合的原则,在农村信用合作社改革发展相关理论的指导下,总结了我国农村信用合作社改革历史与经验教训,阐述了新一轮农村信用合作社改革的方案设计,在此基础上围绕改革的核心内容分别分析了改革参与主体的行为选择、资金支持激励机制的实施效应和产权制度的改革效果,并从改革方案设计目标的角度对农村信用合作社改革进行了综合分析,结合理论分析结论综合评价了农村信用合作社改革进展与成效,进而提出了深化农村信用合作社改革的制度安排与制度环境建设。全文共由十章内容构成:第一章,导言。主要阐述了论文的研究背景、研究目的和研究意义,概述了目前国内、国外相关课题的研究动态,提出了论文研究的逻辑思路和所主要运用的研究方法,以及论文可能的创新。第二章,农村信用合作社改革发展的理论基础。本章作为论文研究的理论基础,首先界定了合作社与合作金融的概念,简要概述了国际合作社原则的演变,在此基础上阐述了农村信用合作社改革发展的基础理论,主要包括农村金融理论、新制度经济学理论和产业组织理论,对比了各个理论不同流派的主要观点和政策主张,并简要分析了不同理论对我国农村信用合作社及金融改革的影响。第三章,中国农村信用合作社制度变迁的历史考察。本章分析了我国农村信用合作社的产生背景与发展变化,重点考察了2003年以前我国农村信用合作社的改革成效,检讨了以往历次农村信用合作社改革的得失。第四章,新一轮农村信用合作社改革的方案设计。本章分析了2003年启动的新一轮农村信用合作社改革的背景,解读了新一轮农村信用合作社改革方案设计的目标、原则和激励措施,分析了为实现改革目标而设计的改革思路,对比总结了新一轮改革方案设计与以往改革方案相比所具有的特点。第五章,农村信用合作社改革中参与主体的行为选择。本章根据改革方案的规定概括总结了农村信用合作社改革中地方政府、中央银行、银行监管部门和省级联社等改革参与主体的职责,分析了各改革参与主体在改革中的目标定位及可能的行为选择,进而分析了改革参与主体行为选择不一致对改革进程和改革目标的主要影响。第六章,中央银行资金支持激励机制设计的博弈分析。本章以中央政府资金支持的主要方式专项中央银行票据作为分析对象,在阐述专项票据发行与兑付的方案设计的基础上,运用博弈论方法重点研究了专项票据发行与兑付特别是专项票据兑付中改革参与主体的行为,分析了在中央银行与农村信用合作社信息非对称状态下双方博弈的有效均衡,以及这种博弈结果对中央政府资金支持激励机制实施的影响,指出资金支持激励机制实施的结果并不能必然实现农村信用合作社法人治理结构的完善和经营机制的转换。第七章,农村信用合作社产权制度改革与治理结构分析。本章在对新一轮农村信用合作社产权制度改革模式设计进行考察的基础上,运用委托--代理理论分析了农村信用合作社的法人治理结构,对比分析了不同产权制度安排和产权组织形式下农村信用合作社法人治理结构的成效,分析结果表明在现有的产权制度模式和股权结构设定下仍然无法有效避免“内部人控制”和“外部人干预”的问题。第八章,农村信用合作社改革成效综合评价。本章在对既有的关于改革成效的研究成果进行概述的基础上,以改革方案设计的改革目标和专项中央银行票据兑付考核标准为视角,运用时序全局主成分分析方法对所选择的西部某地区农村信用合作社改革成效进行了综合分析,并结合前文理论分析结果综合评价了新一轮农村信用合作社改革所取得的进展与成效,指出改革的成效主要体现在农村信用合作社财务状况的改善,而经营管理机制转换和服务“三农”发展的改革成果有限。第九章,农村信用合作社深化改革的路径选择与制度安排。本章进一步总结了新一轮农村信用合作社改革的进展与成效,重点分析了目前改革中存在的突出问题,并在考察合作金融理论新演进的基础上,提出了深化我国农村信用合作社改革的思路和核心,以及产权制度股份制改革、地方政府退出的行业管理、农村信用合作社功能再造及中央政府资金支持激励机制实施等改革的相应制度安排。第十章,深化农村信用合作社改革的制度环境建设。本章从制度安排与制度环境的相互关系入手,分析了制度环境对制度安排的重要影响,指出一定的制度安排必须符合相应的制度环境要求,并在此基础上分析了深化我国农村信用合作社改革必须的制度环境建设。更多还原

【Abstract】 Chinese rural credit cooperatives are special financial system arrangements. Tracking down the bringing background and developing contrail, it could be said that the Chinese rural credit cooperatives are special outcomes with special assignment in the very circumstance. Since 50 year’s innovation, Chinese rural credit cooperatives have become one of the most important financial institutions in Chinese financial system and played a significant role in supporting agriculture. But because of the historical, political and institutional factors, some problems in system arrangement of rural credit cooperatives appear bit by bit, such as short of property, not integrated fathering configuration, administrative intervene by the government, and some deriving issues, like moral risks, inside control, outside interference and so on. All these matters restrict the development of rural credit cooperatives and also the development of the“Three Nong”--agriculture, country and peasantry. Before 2003, although the system of rural credit cooperatives had been adjusted and innovated for several times, but the innovations hadn’t receipted the anticipative effect, but more formally change and the material problems hadn’t been settled, such as short of proprietor, not integrated fathering configuration and so on.On June 27th 2003, the State Council promulgated“The blue print about deepening the reform of rural credit cooperatives”, which leads to a new era of rural credit cooperatives reform. Analyzing the background of the new era of rural credit cooperatives is a necessity under the pressure of rural economic development and financial development. According to the blue print, the new reform should obey the general requirements of“Clarifying the ownership, strengthen the restriction mechanism, enhance the service function, proper national assist, and the local movement should be responsible”. The government should enhance the management and ownership reform of rural credit cooperatives, gradually make the farmers, rural merchants and diversified economies to be the share holders of rural credit cooperatives, and make the rural credit cooperatives to serve the economic development of farmers, agriculture, and rural economy. The main points of the reform is to perfect the artificial person governing structure, and transfer the management power to the local government, to enhance the responsible of local government on the reform of rural credit cooperatives. The tenet of the reform is to bring the function of rural credit cooperatives as rural financial main force and the financial bonds between farmers into play in the greatest extent. To sum up the 5 year reform of rural credit cooperatives, because of the diversified choice of main body of reform, the absent of property right system and the management system, and the windage of government’s financial prompting mechanism, the new era of the reform is a little far away from the goal of the blue print. The effect of the reform is more reflected in the improvement of the financial situation of the rural credit cooperatives, but the transformation of management system and effective service is not so good. Therefore, to sum up the experience and effect of the reform and analyze the gain and loss of the reform blue print is a very important project that has intimate relationship with the deepening reform of rural credit cooperatives and the perfection of rural financial system.Basing on the background, under the correlative frame of reference about the development of rural credit cooperatives, this paper follows the principle of combining theory and practice together, sums up the reform history and experience of our rural credit cooperatives, and expounds a new round of rural credit cooperatives reformation. Then according to the above content, this paper analyzes the body’s behavior choosing, the effect of that on the practice of the incentive mechanism, and analyzing the rural credit cooperatives’innovation from the view of designing the innovation aim. Finally, combining the effect of rural credit cooperatives’innovation, this paper points out some system arrangement suggestions about how to deepen the system environment construction of rural credit cooperatives. This paper totally has ten chapters, the idiographic contents are as follows:The first chapter is the introduction to this paper. It has explained the background, aim and significance of this paper, having studied on the foreign and domestic literature review on the related topics, it also gives the logic and research methodology of the paper as well as the innovation.The second chapter is the basic theory for the reform and development of the rural credit cooperatives. As the theoretical base for this paper, first, it set the definition of the cooperatives and cooperative Finance.Then this chapter has explained the basic theories for the reform of the rural credit cooperatives, including the rural financial theory, Institutional Economics as well as the financial development & innovation theories. By comparing the different types of these theories and policies, it briefly analyzes the effect of these different theories on the financial reform of the rural credit cooperatives in our country.The third chapter is review on the institutional change of China’s rural credit cooperatives. This chapter reviews on the principal change of the International cooperatives, and analyzes the generative background and its development of China’s rural credit cooperatives. It mainly studies on the reform efficient of the rural credit cooperatives in our country before 2003, gives an analysis on the gain and loss of that reform for every time.The fourth chapter is the design for the new reform of the rural credit cooperatives. This chapter studies the background as well as the aim, principals and incentives of the new reform of China’s rural credit cooperatives. It also analyzes the thoughts of this reform designed to achieve the aim of the reform, gives a summary of the characters of this new reform by comparing it to the former reforms.The fifth chapter is the action choice of the participators in the reform of the rural credit cooperatives. According to the regulations of the reform, this chapter has made a summary to the responsibilities of the central government, central bank, China’s Banking Regulatory Commission and the provincial Credit Union. And it also analyzes the aims and the possible action choices of the different participators. On the base of these analyses, it studies on the effect of different action choices of the participators on the reform development and the reform aim.The sixth chapter is game analysis on the incentive mechanism designed by the central bank. Having the special central bank note which is supported by the central government as the research subjects, basing on the explanation to the design of the issuance and cash of the special note, this chapter analyzes the action of the participators on the issuance and cash, especially on the cash of the special note by using Game Theory. It also analyzes the equilibrium of the game between central bank and the rural credit cooperatives under the unequal conditions as well as the effect of that on the practice of the incentive mechanism supported by the central government. Then, it points that the practice of the capital incentive mechanism could not lead to the maturity of corporate governing structure and the change of operating mechanism.The seventh chapter is the analysis on the ownership system reform and governing structure of the rural credit cooperatives. In this chapter, basing on the review on the design of the ownership system reform model of the rural credit cooperatives, we analyze the corporate governing structure of the rural credit cooperatives with the Agency Theory. By using the comparison analysis, we study the efficient of corporate governing structure under different ownership system arrangement and ownership organization. The results show that insider and outsider-control could not be avoided with the current ownership system and equity structure.The eighth chapter is the comprehensive evaluation of the reform of the rural credit cooperatives. On the base of the literature review on the reform effect, having the aims of the reform and the assessment standard of the cash of the special central bank note as the viewpoint, we analyze the effect of the reform of the rural credit cooperatives chosen from the western part of China with the time series and all-around PCA method. By combining the theoretical analysis, we evaluate the development and the effect of this new reform, and also point that the improvement of the financial conditions of the rural credit cooperatives has reflected this kind of effect. But achievements on the change of the operating mechanism and services for the issues concerning agriculture, countryside and farmers are not good enough.The ninth chapter is the route choice and system arrangement of rural credit cooperatives in deepen reform facet. This chapter summarizes deeply the development and effect in new round reform of rural credit cooperatives, analyses the outstanding problems in reform now and puts forward the thinks and cores about deepening reform our country’s rural credit cooperatives, stock reform of property right system、local government retreating from industry administration、function reforming of rural credit cooperative and capital sustain by center government and so on correspond to system arrangement of the reform ,based on reviewed new development of cooperatives finance theory.The tenth chapter is to deepen the reform of rural credit cooperatives system environment construction. In this chapter, the important influence of system environment to the institutional arrangements is analyzed, mainly on the perspective of the relation between the system environment and the institutional arrangements, argued that certain institutional arrangements must be consistent with the corresponding system environmental requirements. On this basis, the author analyze the necessary system environment construction for the deepen reform of Rural credit cooperatives.更多还原