【作者】 郭健；

【导师】 王新军；

【作者基本信息】 山东大学 ， 项目管理（专业学位）， 2012， 硕士

【摘要】 改革开放三十多年以来,农村信用社从小到大,已发展成为农村金融的主力军,在解决“三农”融资需求,服务“三农”发展方面发挥着不可替代的重要作用。但是,由于历史包袱沉重、体制不健全、改革不到位等因素,农村信用社的资本充足率低、不良贷款金额巨大、不良贷款占比过高、盈利水平很低的局面一直未得到真正改善,究其原因,主要是由于农村信用社公司治理不完善。因此,国务院2003年下发了《深化农村信用社改革试点方案》,启动了新一轮农村信用社改革,并且逐步在全国范围内推开,取得了突破性进展。目前,农村信用社已按照逐步建立现代金融企业制度要求,建立起了以县(市、区)为单位的统一法人社,并成立了省联社,基本建立起了以社员代表大会、理事会、监事会和经营管理层(三会一层)为主体的公司治理架构,在公司治理上已达到了“形似”。但是实际运行过程中,所有者长期缺位、“三会一层”职责边界不清、缺乏有效的激励约束机制、信息披露不充分、行政干预、内部人控制等问题依然普遍存在,农村信用社的产权制度改革依然任重而道远。因此,如何构建科学的公司治理架构,进一步完善农村信用社的公司治理就显得尤为重要。本文试图通过研究农村信用社的发展历史和公司治理改革的进程,通过农村信用社公司治理与城市商业银行公司治理对比、农村信用社公司治理与新型农村金融机构——村镇银行公司治理的对比,分析当前农村信用社公司治理方面存在的主要问题、症结所在,并努力寻找一条适合农村信用社自身实际的最佳公司治理模式,据以提出构建农村信用社良好公司治理的设想及具体方案,来指导农村信用社解决公司治理中存在的各种实际问题,按照巴塞尔委员会BIS“加强银行公司治理”准则进一步完善公司治理,构建良好的公司治理机制,进一步推动农村信用社的改革和发展。通过深入研究,我提出的适合辖内农村信用社实际的方案是取消农村信用社县级法人资格,成立地市级法人联社,同时进一步完善公司治理,推动辖内农村信用社向农村合作银行、农村商业银行改制的进程,逐步提高银行监管部门对农村信用社监督管理工作的有效性,促进农村信用社的长远发展。更多还原

【Abstract】 It is more than30years since the reform and opening up, the rural credit cooperatives have developed from small to large, and into the main force of rural finance, which have played an irreplaceable important role in solving the financing needs of the "three rural" and in developing the "three rural". However, due to the heavy historical burden, the imperfect system, and because the reform is not in place and because of other factors, the situation that capital adequacy is low, the amount of bad loans is huge, the proportion of non-performing loans is high and the level of profitability is low in the the rural credit cooperatives has not really improved. The reason was mainly due to the the rural credit cooperatives’imperfect corporate governance. Therefore, the State Council in2003issued the deepening of rural credit cooperatives reform pilot program, which started a new round of the rural credit cooperatives reform across the country gradually, and has made breakthrough progress.At present, the rural credit cooperatives in accordance with the gradual establishment of a modern financial enterprise system requirements, have established a unified legal community in counties (cities, districts), the provincial association, a corporate governance structure to members of Congress, the Council, the Supervisory Board and business management (three layer), which has reached the "shape" on corporate governance. But in the process of the actual operation, the owner of the long-term absence, the unclear duties of the "three-layer" boundary, the lack of effective incentive and restraint mechanisms, the insufficient information disclosure, administrative intervention in the internal control and other issues are still prevalent in the rural credit cooperatives, so there is still a long way for the reform of property rights is to go. Therefore, how to build a scientific corporate governance structure and how to further improve the corporate governance of rural credit cooperatives are particularly important.This paper attempts to analyze the main problems in the corporate governance of rural credit cooperatives and the crux of the problem and try to find a corporate governance model which is most suitable for the rural credit cooperatives by researching the history of the development of the rural credit cooperatives and the corporate governance reform process, by comparing the rural credit cooperatives corporate governance and corporate governance of the city commercial banks, and by comparing the rural credit cooperatives corporate governance and the new rural financial institutions-the contrast of the village bank corporate governance, Based on it, the paper proposes the idea to build good corporate governance of the the rural credit cooperatives and specific programs to guide the the rural credit cooperatives to solve practical problems in corporate governance and it further improves the corporate governance a build good corporate governance and promotes the reform and development of rural credit cooperatives according to the BIS in accordance with the Basel Committee "to strengthen the bank’s corporate governance guidelines. At the same time, through in-depth research, I hope it can put forward a set of actual program of the rural credit cooperatives suitable for Heze City within its jurisdiction, to further improve the corporate governance of the rural credit cooperatives, to promote the process of restructuring the rural credit cooperatives into rural cooperative banks and rural commercial banks within its jurisdiction and to further improve the effectiveness of the banking supervision department supervision and management of rural credit cooperatives to promote the long-term development of rural credit cooperatives.更多还原