农村信用社产权制度改革的政策取向研究

【作者】 潘明清；

【导师】 刘华富；

【作者基本信息】 西南财经大学 ， 产业经济， 2004， 硕士

【摘要】 农村信用社产权制度改革是农村信用社体制改革的重点和核心。我国农村信用社管理体制己几经改革，但由于改革缺乏系统的理论分析与准备，都没有涉及或回避了产权和产权制度这一核心敏感问题，致使改革的政策取向非具体化和观点的不统一。许多规范和改革的组织者、操作者举棋不定，坐以观望或盲目试点，改革方案反复变动或改革的要求与农村信用社的现状及发展相差甚远，农村信用社的改革陷入困境，形式主义严重，阻碍了农村信用社规范和改革的进一步深化。当前在我国，农村信用社是农村金融的主体，农村信用社的改革与发展直接关系到农村经济的发展与稳定，农村信用社的改革的重点和核心是产权制度改革，因此对农村信用社产权制度改革的政策取向进行探讨和研究具有重要的现实意义。本文以农村合作金融产权制度的相关理论为理论基础，从农村信用社现行产权制度入手，深入分析了我国农村信用社现行产权制度的现状、特征、缺陷及危害，明晰了农村信用社产权制度改革应达到的目标、应遵循的原则及应考虑的综合因素，最后以上述理论与分析为理论依据，提出了农村信用社产权制度改革的政策取向。本文由四个部分构成，按照循序渐进、理论与实践相结合的方式对论题进行探索与研究。第一章阐述合作制，合作金融及产权的基本理论。合作金融是商品经济条件下劳动群众为改善自己的生产与生活条件，按照合作制原则，自愿入股联合，实行民主原理获得服务和利益的一种集体所有和个人所有相结合的特殊的资金融通形式，具有自愿加入、民主管理、互助合作等特征。产权是财产的所有者依法对自己的财产享有的占有、使用、收益及处置等一系列权利总称，具有层次性和复合性的特征。农村信用社的产权是指入股社员拥有的原始产权和农村信用社拥有的派生产权；入股社员拥有的原始产权是指入股社员初始入股形成<WP=4>资产的所有权、入股社员凭借收益权能够取走收益的所有权及入股社员未能取走的但归入股社员集体所有的历年积累形成的集体所有权；农村信用社拥有的派生产权是指农村信用社作为经营主体拥有法律所规定的对入股社员资产享有的占用、收益、处分和排他性的派出权利。第二章分析农村信用社现行产权制度的现状、特征、缺陷及危害。通过对山东省农村信用社产权状况的调查分析，当前农村信用社产权制度具有股权结构单一、股金标准偏低、“三会”制度流于形式、内部管理者的职责不分等特征；农村信用社产权制度存在着产权虚置、产权主体错位，法人治理结构不健全，风险防范机制不健全的缺陷，这是农村信用社经营不善，管理不力，发展滞后的根本原因，并导致了农村信用社在支持“三农”上力不从心的局面，阻碍了农村金融市场的发展与完善，因此产权制度改革是当前农村信用社体制改革的核心和首要问题。第三章明晰农村信用社产权制度改革的目标、原则及要求。针对农村信用社现行产权制度的缺陷，考虑农村信用社是农村金融的主体这一具体国情，指出农村信用社现行产权制度改革的目标“有利于明确农村信用社的市场定位，进一步体现为“三农”服务的方向；有利于理顺产权关系，完善法人治理结构；有利于风险防范与控制。”在产权制度改革过程中应遵循“产权主体明晰，产权结构合理，产权制度创新”等原则，同时还必须要综合考虑“地区的经济发展水平，农村信用社的历史包袱及现实可能条件等”因素。第四章提出农村信用社产权制度改革的政策取向。一明晰产权关系，重构股权制度。（1）量化历年积累产权，明晰农村信用社自有资金的产权关系。（2）重构股金制度，实现农村信用社股金资本化和股权配置多元化。设置ABC三种类型股份改造农村信用社，以广泛吸收辖内各种社会群体、团体入股，A类股份为社员股，按合作制原则设立，吸收对象主要是农村居民；B类股份为投资股，由为取得财产所有权、投票控制权而投入的股本金构成，吸收对象为农村企业法人、信用社员工、农业经营大户；C类股份为风险责任股，非A类股借款<WP=5>人或A类股社员超过规定额度贷款，必须将其贷款额一定比例资金（国际惯例大多为5-10%），通过购买信用社股份实现资本化。（3）设置政策金股，增加国家和地方政府股权成份，解决历史包袱等一系列问题。政策金股是一种政府持有的在特定情况下对一些特定事项行使否决权的特殊股份，非政府机构、企业、团体或个人不得持有，它的权益主要体现为否决权，不享有受益权和其他表决权如行长、经理任免等，政策金股的作用是为了使农村信用社在明晰产权后能继续保持一定的政策性支农功能。二建立和完善农村信用社法人治理结构。建立规范的股东大会制度，保护股东的合法权益；建立完善的董事会制度，确保经营决策的科学性；建立有效的监事会制度，强化监事会监督能力；所有权与经营权分离，实行董事会领导下的行长(主任)负责制。三建立风险防范和风险补偿机制。完善风险准备金制度；建立存款保险制度，形成风险转移机制；建立贷款保险保障机制。四改革和创新相应的组织制度、运行机制。论文的主要创新之处：第一以合作制、合作金融的基本理论及产权的相关理论为依据，通过山东省农村信用社?更多还原

【Abstract】 The systematic reform of property rights of rural credit cooperatives is the key of the management system reform of rural credit cooperatives. The management system of rural credit cooperative in China even had been reformed several time，but it all had done nothing about the property rights system or avoided the reform of it, inevitably causing the dilemma of the rural credit cooperative reform ,which greatly hinder the development of rural credit cooperatives .It is necessary to probe and study the property rights system reform of rural credit cooperatives through the cooperative economy theory and the property rights theory .It is of great theoretical and realistic significance.The article, on the basis of the cooperative economy theory and the property rights theory, deeply analyzes and studies the reality, shortcomings and harms of active property rights system of rural credit cooperatives, and clear the aim, principles and requirements of property rights system of rural credit cooperatives. Finally, the basic idea that to reform the property rights system of rural credit cooperatives will be put forward.This article consists of four chapters:Chapter 1 reviews the cooperative economy theory, the cooperative finance theory and the property rights theory, the author explains the essence and characteristics of cooperation finance and property rights, then points out that the property rights of rural credit cooperative consists of two parts: original property rights which are owned by associate and derived property rights which originates from rural credit cooperatives.Chapter Ⅱ analyzes the characteristics, shortcomings and harms of active property rights system of rural credit cooperatives. The author points out that the active property rights system of rural credit cooperatives is the key problem in the reform of rural credit cooperative property rights system because it hinders the management and development of rural credit cooperatives.Chapter Ⅲ discusses the aim, principles and requirements of the <WP=7>property rights system reform of rural credit cooperative. The author thinks that the property rights system reform of rural credit cooperative should be in adherence to the principles of cooperation, on the basis of definite right property and distinct duties, ensuring democratic management and targeting to serve the needs of farmers, agriculture and countryside.Chapter Ⅳ puts forward the idea that is to reform the property rights system of rural credit cooperative. Firstly, the entity of property rights should be made clear, the stock rights structure should be reconstructed. Secondly, the effective inside structures administered by legal bodies should be established and perfected. Thirdly, the risk precaution and compensation mechanism should be established. Lastly, it is how to reform and innovate the relevantly organizational system and operational mechanism.There are three innovations in this article:According to the cooperative economy theory, the cooperative finance theory and the property rights theory, it deeply analyses the characteristics, shortcomings and harms of active property rights system of rural credit cooperative, and discusses the aim, principles and requirement of property rights system reform of rural credit cooperative, which make firmly theoretical basis for the property rights system of rural credit cooperative.The article deeply probes and studies the property rights system reform of rural credit cooperative, and puts forward the scheme of stock rights structural reform.The article probes and studies the reform and innovation of corporate governance structure, risk precaution and compensation mechanism, organization system and operational mechanism. This is of considerable guiding and practical value.更多还原