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1	臺灣農會信用部的發展與改革 / The development and reforms of the credit departments of farmers’ associations in Taiwan 李聰勇, Lee, Chung Yung Unknown Date (has links) 臺灣農會信用部發展已超過百年歷史，歷經日據時代與臺灣光復後多次的改組及改革，見證臺灣經濟發展與經濟結構的轉變，並扮演政府與農民間的溝通橋樑。本研究除了探討臺灣農會信用部的演變外，另介紹美國、日本等先進國家的農業金融體系運作情形，歸納分析農會信用部面臨的問題、經營績效的變化、及歷次改革的過程。農會信用部在臺灣118個無銀行且無信用合作社的鄉鎮，設立325個營業據點，顯示農會信用部是基層農村地區不可或缺的金融機構。雖然無股金制及金融專業相對缺乏等制度性問題，降低農會信用部的競爭力，但農業金融法施行後，農會信用部的財務及業務已有顯著改善。農會信用部不僅是金融體系中的一環，更涉及農業發展與整體地方政治運作的複雜課題，對於農會信用部的改革必須正視現實及政經環境。34家農會信用部讓與商業銀行的改革方案，在最短期限及最低社會成本下，處理經營不善農會信用部，堪稱成功的改革。對於未來農業金融的長遠發展，應從組織制度與結構面進行農會信用部改革，包括恢復股金制及引進外部專業理事與監事；強化農業金融安全網的功能，如推動立即糾正措施、建立多元退場機制與農業金融存款保險機制；透過合併及資訊整合提升競爭力，包括建置完善合併法規及提供誘因，鼓勵農會合併，並推動農會信用部資訊整合，發揮農會信用部通路優勢；金融監理制度應適度調整，如修正強制一律轉存全國農業金庫制度、主管機關自行辦理金融檢查；及強化農會信用部自律功能與發揮經營利基，包括提升金融專業程度，落實內部控制與內部稽核，並透過農會綜合經營體制及地緣與人脈的優勢，發揮其經營利基。 / Credit Departments of Farmers' Associations（CDFAs）have provided farmers with the required capital in agriculture industry for a hundred year and played an important role between the government and farmers. The purpose of this paper is to research the evolution, role, function and changes of CDFAs. Besides, we introduce the agricultural financial system in the United States and Japan. Furthermore, we induct the challenges CDFAs face and analyze the performances of CDFAs after the Agricultural Finance Act implementation. At last, with a view on the process of reform, we present suggestions to the agricultural financial policy. There are 325 CDFAs in 118 villages and towns where are no financial institutions. The results also show that system and structure issues reduce CDFAs competitiveness, however, after the Agricultural Finance Act execution, the performances improve remarkably. In addition, reform must face the reality and politics and the policy that mismanaged CDFAs taken over by banks is a successful example. For the development of agricultural finance, accelerate reform on CDFAs by restoring capital stock system and introducing specialized directors and supervisors, moreover, strengthen functions of agricultural financial safety net, such as implementation of prompt corrective actions, establishment of multi-dimensional mechanism to withdraw mismanaged CDFAs from the market and establishing the agricultural finance deposit insurance. Besides, promote competitiveness by legislating on regulations of the merge laws and constructing information networks for agricultural finance. Furthermore, make revision of regulations upon the surplus in funds of CDFAs should all be transferred to the Agricultural Bank of Taiwan and implement financial inspection by the central authorities itself. At last, cultivate professionals in agricultural finance and strengthen the internal controls and auditing systems. 農會信用部農業金融
2	農會信用部改革政策方向之研究張文賢 Unknown Date (has links) 本研究利用政策方案決策途徑理論，分析農會信用部改革政策的問題結構，認為有關的各項改革方案，其效用難以評估，且思考方向與目標，是相互衝突的；方案執行結果之風險與不確定性，難以估算，為一不良結構的政策問題。另政府以金融手段，採取的改革措施，因涉有違憲及圖利財團銀行之嫌、處置無優先次序，對待信用部與銀行採雙重標準，不符公平正義，引發農民大規模遊行抗議，迫使政策急轉彎，損耗社會資源龐鉅，改革「交易成本」太高。依寇斯定理的啟示：「在界定財產權時，應該預為之計的設法降低將來的交易成本。」推知，政府的改革政策或制定相關改革法律，界定「財產權」歸屬，似應往農業方面傾斜，方可降低其交易成本。農會農會信用部交易成本
3	金融預警、合併監理與分級管理制度之研究 / A Study on Early Warning System, Unified Financial Supervision, and Classified Regulatory Principle. 鄭璟紘, Cheng, Ching Hung Unknown Date (has links) 本研究分析我國49家本國銀行、55家信用合作社、287家農會信用部及27家漁會信用部等四類金融機構之經營現況，並參照各國金融預警制度運作方式，選取適合的財務比率，運用SAS統計軟體及Z-score、Logistic等模型，分別找出造成各類金融機構經營失敗之顯著相關財務比率，評估各類金融機構之經營效率、失敗機率與模型之正確區別率，以建立預測金融機構失敗機率之預警模型。研究之樣本資料分別為：本國銀行49家、2001年第2季~2003年底共計11季25項財務比率，信用合作社55家、1998年底~2003年底共計21季26項財務比率，農會信用部287家1998年底~2003年底共計21季25項財務比率，漁會信用部27家1998年底~2003年底共計21季25項財務比率。本研究之結論為：一、彙整Z-Score模型對各類金融機構具有顯著性之財務變數，本國銀行有6項、信用合作社有7項、農會信用部有6項，漁會信用部有4項。二、彙整Logistic模型對各類金融機構具有顯著性之財務變數，本國銀行、信用合作社各有6項，農會信用部有5項，漁會信用部有4項。三、金融預警模型中，Logistic模型較Z-Score模型有較高的正確區別率。 / This research analyzes 49 domestic banks, 55 credit cooperative unions, 287 credit department of farmer associations and 27 credit department of fisherman associations above four kind of financial institution´s management situation, and refers the operation ways of various countries financial early warning system, selects suitable financial ratios , utilizes SAS statistics software and Z-score, Logistic models, it identifies the root cause of bankruptcy thus reveals finance of ratio the correlation, appraises management efficiency, the defeat probability each kind of financial institution if the correct difference rate. It appraises each kind of financial institution´s management efficiency, defeats probability and correct difference rate. It establishes early warning model that forecasts financial institutions failure rate. The research model and period: used 49 domestic banks from 2001 in 2nd season to the end of 2003 total 11 seasons and 25 items of finance ratio、55 credit cooperative associations from the end of 1998 to the end of 2003 total 21 seasons and 26 items of finance ratio、287 credit department of farmer associations and 27 credit department of fisherman associations from the end of 1998 to the end of 2003 total 21 seasons which used respectively 25 items of finance ratio. The conclusion of this research are: Firstly, it collects the entire Z-Score model to have significant financial indicator to each kind of financial institution, the domestic banks have 6 items, the credit cooperative associations have 7 items, the credit department of farmer associations have 6 items, and the credit department of fisherman associations have 4 items. Secondly, it collects the entire Logistic model to have significant financial indicator to each kind of financial institution, the domestic banks and the credit cooperative associations have 6 items respectively, the credit department of farmer associations have 5 items, and the credit department of fisherman associations have 4 items. Thirdly, in the financial early warning model, when comparing Z-Score with Logistic model , the latter appears to have a higher correct difference rate. 金融預警合併監理分級管理金融管理金融監理金融危機調整後淨值淨值為負數立即糾正措施行政院金融監督管理委員會農業金融局巴賽爾銀行監督管理委員會問題金融機構基層金融機構本國銀行信用合作社農會信用部漁會信用部功能性金融監理 Early Warning System Unified Financial Supervision Classified Regulatory Principle Financial Management Financial Supervision Banking Crisis Adjusted Equity Negative Net Worth Prompt Corrective Action Agricultural Finance Bureau Basel Committee Troubled Financial Institution Grass-roots Financial Institution Domestic Bank Credit Cooperative Association Farmer Association Credit Department Fisherman Association Credit Department Functional Financial supervison

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