碩士 / 臺灣大學 / 農業經濟學研究所 / 98 / ABSTRACT
Farmers’ and Fishermen’s Associations have been regarded as one of the most
important farmer’s organuzations in Taiwan. The Association provide the function in
bridging the government and farmers, which facilitated the implementation of
agricultural policies. In particular, the Credit Departments of Farmers’ and Fishermen’s
Associations have played an important role in financing Taiwan’s rural development.
The Credit Departments are also the main source of income to Farmers’ and
Fishermen’s Associations, which accounts for about 90% of the income in average.
According to Financial Institutions Merger Act; However, the Ministry of Finance
forced 36 poorly operated Credit Departments of Farmers’ and Fishermen’s
Associations to be merged by commercial banks, basing on Merger Act of Financial
Institution. In recent years, the government has agreed the 36 Farmers’ and
Fishermen’s Associations to apply for re-establishing their Credit Departments basing
on Agricultural Finance Law. So far, there have been 26 Credit Departments of
Farmers’ Associations re-established for the farmers and government to be expected.
Whether the re-estabished Credit Departments are performing well as expected by
the society is quite importment. Therefore, the objective of this research is to evaluate
the performance of the re-established Credit Department of Lin-Ne Farmers’
Association as well as the other re-establish Credit Departments, and compared their
performance with each other and with the Credit Departments of other Farmers’
Associations in Yun-Lin County. CAMEL is adopted to evaluate their financial ratios.
Management strategies using the SWOT and the TOWS methods are then suggested
for the Credit Department to enhance their competitiveness.
The major findings of the analysis are:
1. Comparing the performance of the Credit Department of Lin-Ne Farmers’
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Association in 2009 to 2008, it showed that 2009 was better in asset quality, liquidity,
management ability and profitability, but tied in growth ability. The capital adequacy
was worse, but it still remained at 19.89%.
2. Comparing the performance of the Credit Department of Lin-Ne in 2008 and 2009
with the Credit Departments of other Farmers’ Association in Yunlin County, lin-Ne is
better in capital adequacy, asset quality, liquidity and the average growth, the operating
capacity was weaker in 2008, but was stronger in 2009. Furthermore, it also showed
that the average profit of Lin-Ne was weaker.
3. Comparing the performance of the Credit Department of Lin-Ne with the other
Credit Departments re-establish in 2007, the asset quality, management ability and
profitability were all better. Capital adequacy showed no significant difference, but the
liquidity was weaker.
In addition, basing on SWOT and TOWS matrix analyses, several management
strategies for the Credit Department of Lin-Ne was proposed as follows:
1. Enhance the promotion of special government loans to improve the profitability
and liquidity. 2. Provide a special service unit to assist farmers. 3. Extend the business
hour of financial services from 9:00 A.M to 12:00 at noon on Saturday and Sunday. 4.
Apply the surpluses to serve the farmers through promoting and marketing of
agricultural products, so that farmers would realized the functions provided by the
Association and will therefore enhance the scale of deposits. 5. Maintain the UPL ratio
at 0 and pride good qualities of agricultural finance services to gain the trust from
farmers. 6. Enhance the cooperation with Agricultural Bank to expand the mutual loans
and scope of financial services to improve profitability, liquidity and growth. 7.
Promote the service of automatic machines to reduce costs. 8. Strengthen education
and training of faculties. 9. Transparentize performance information to gain the
confidence of customers.10. Improve internal auditing and inspection system to avoid
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corrupt practices. 11. Apply loan guarantees from Credit Guarantee Fund to improve
the loan quality. 12. Participate in public welfare activities to obtain more recognition
establish good well. 13. Joint and cooperate with the Joint Information Center of
Farmers’ and Fishermen’s Association to reduce the operation costs and to expand the
operation business. 14. Loans are to be approved by all members of the Loan
Committee. 15. Learn the lessons from failure and never make the same mistakes
again.
Key Words: CAMEL, SWOT, TOWS, Agricultural Financial Law, Financial
Institutions Merger Law
| Identifer | oai:union.ndltd.org:TW/098NTU05412023 |
| Date | January 2010 |
| Creators | Kuo-Chou Huang, 黃國洲 |
| Contributors | Rhung-Jieh Woo, 吳榮杰 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 136 |
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