论我国农村信用社股权及法人治理结构改革 毕业论文.docVIP

论我国农村信用社股权及法人治理结构改革 摘要：农村信用社作为我国基层金融组织，为农村经济发展提供了最重要的资本要素，对破解三农问题，建设社会主义新农村发挥着不可替代的关键作用。但由于我国农村信用社产权主体不明晰、法人治理结构不完善等原因，使得其经营效益恶化，不良贷款比重加大，支农作用难以有效发挥。因此解决我国农村信用社目前所存在的问题，对建设社会主义新农村，解决三农问题起着举足轻重的作用。本文针对目前我国农村信用社股权及公司治理结构中存在的问题，包括产权主体不明确、股权结构过于分散、缺乏完善的制衡机制及激励约束机制等，进行了剖析，并在介绍经济发达地区农村信用社股权及法人治理模式成熟经验的基础上，提出解决途径，以达到构建我国农村信用社合理的股权结构及法人治理结构的目的。 关键词：农村信用社；公司治理结构；内部人控制 Abstract: As the grass-roots financial organizations, Chinas rural credit cooperatives has provided the most important capital for the development of the rural economy. It plays an irreplaceable key role to solve the crack sannong problem and building a new socialist countryside. However, because of the lack of clarity of property rights and the imperfect corporate governance structure, The profit of rural credit cooperatives of China deteriorated and the non-performimg loans increased. Therefore, It (to solve all these problems) plays a decisive role to solve the sannong problem and the building of new socialist countryside. In this paper, The author analysised the problems of the Ownership Structure and corporate governance structure of Chinas rural credit cooperatives, such as the unclear property rights, too dispersed ownership structure, lack of proper checks and balances mechanism and the incentive and restriction mechanism. The author also proposed solutions by introducing the good Ownership Structure and corporate governance experiences of economically developed areas, so as to build a reasonable ownership and corporate governance structure of Chinas rural credit cooperatives. Keywords: rural credit cooperatives; corporate governance structure; Internal Control 引言 自1949年以来，农村信用社经历了50多年的发展历史，是中国金融体系的重要组成部分，是支持农村经济发展的一支重要资金力量，在集聚农村闲散资金、支持农村产业结构调整和发展农村工商业、为广大农户和合作经济组织发展农业生产提供金融服务、扶持贫困地区发展生产、调节农村货币流动、平衡国家信贷收支等方面发挥着极为重要的作用。同时，农村信用社在经营效率和对“三农”的支持力度上并不令人满意，产生了约5000亿的坏账，超过资产的37%；并且大量资金外流，据央行统计显示，在农信社的贷款结构上，农业贷款余额仅5511亿元，占各项贷款的比重仅40.5?%。估算，每年有近5000亿元资金从农村流向城市”内部控制人”,这些内部控制人不仅事实掌握了企业的全部”剩余索取权”甚至