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.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0094921029 |
| Creators | 李聰勇, Lee, Chung Yung |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
Page generated in 0.0017 seconds