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论文编号：	4631
作者编号：	2220091936
上传时间：	2012/9/20 14:18:17
中文题目：	我国农村信用社治理研究----兼论如何完善农村信用社独立董事制度
英文题目：	A Study of Corporate Governancewith China''s Rural Financial Institutions----Discussion of Ways to Perfect the Independent Directors System with Rural Financial Institutions
指导老师：	杨斌
中文关键字：	关键词：农村信用社，银行治理，独立董事
英文关键字：	Key words: Credit Bank in Rural Area，Bank Governance，Independent Director
中文摘要：	农村信用社作为我国金融体系中的一部分，在服务三农、支持农村经济增长中发挥重要作用。纵观农村信用社几十年的发展，从建国初期合作模式的建立，以克服国家资金限制，提高农民生产积极性，到收归国家管理，将农村资金用于支持城镇建设，还是进入21世纪重回服务三农的业务上，农村信用社一直处于变革中。但受各种因素的影响，这种变革并没有为农村信用社的发展奠定良好的基础，相反遗留下一大堆制约其后期发展的问题。自2003年起，国务院针对农村信用社发展中的难题，启动了“明晰产权关系、强化约束机制、增强服务功能、国家适当支持、地方政府负责”的总体改造计划，率先在东部沿海地区实施了股份制改造。而其他地区则根据自身实际情况采取合适的产权制度，由此形成了股份制、合作制、股份合作制三种形式的农村信用社。改革取得了一定成果，不少农村信用社的资本结构得到了改善，资本总量翻番。但是随着改革的深入，在股份制改造中出现了一系列问题，阻碍了改革总目标的实现，其中治理结构上的不完善成为主要问题。主体法人地位虚置、“三会”职能虚化、监督激励机制缺乏、公司治理行政化、外部治理环境不健全等因素成为破坏农村信用社关键利益主体之间关系，阻碍进一步发展的关键因素。而作为公司治理的董事会，也成为治理问题的核心焦点。如何完善董事会的建设，发挥董事的监督和决策职能，成为下一步农村信用社治理改革的关键。本文借鉴发达国家，以及我国上市公司、商业银行公司治理中的经验，考虑引入独立董事制度对完善农村信用社治理体制的建设重要性和可行性。通过对浙江省农村信用社的实地调研和访谈，了解其独立董事实施情况和具体运行机制，认为独立董事制度对该地区农村信用社在公司制衡作用和咨询管理上发挥了关键作用。但是仍然存在很多问题，比如独立董事选聘、任期、薪酬设计等方面存在很大差异。因此如何继续规范独立董事制度的建设，促进农村信用社的转型成为公司治理建设的重要方面。本位从加强独立董事的监督管理、建立定期培训制度、完善独立董事的行业指导意见、提高独立董事的履职能力等方面提出具体意见，本研究在回顾我国农村信用社发展演变的基础上，对农村信用社、农村信用社、农村商业银行三种基本农村信用社的公司治理的特点和存在问题进行了剖析。接下来，选取了居于我国农村金融改革前列的浙江省，从实地调研和访谈角度对农村信用社独立董事制度及运行机制进行了考察，并与上市公司、商业银行进行了比较研究，分析了与两者在独立董事人选的产生、任期、薪酬、专业委员会等方面的差异。最后，从完善农村信用社公司治理制度、强化独立董事履职两个方面提出了相关的对策建议。
英文摘要：	Rural financial institutions as part of the Chinese financial system, occupies a higher proportion and status. Rural financial institutions has been serving the agriculture, and the agriculture is our country economy and society's important component, but the overall weak, therefore, rural financial institution is always considered the low level of profitability, chaotic management, personnel quality is poor, since 90 time later period has been accompanied by the reform. Rural credit cooperatives, rural cooperative banks, rural commercial banks have become three basic types of rural financial institutions since the rural financial system reform made by the State Council in 2003. Given the difference between commercial banks and the general business, corporate governance has its own particularity. The practices of introducing the independent director system have shown that independent directors in corporate governance of commercial banks play unique roles and functions in China's commercial banks. Learning from the experience of these commercial banks, rural financial institutions introduce the independent director system into corporate governance. From a practical situation, the changes of the board of directors have occurred twice in the first reforming rural commercial banks, and some of the board of directors has conducted the third generation. The results show that the boards of directors play a positive role in balance, however, problems have been exposed. Board of Directors, who is in the heart of corporate governance, exists many conflicts, which affect the further development of rural commercial banks. It is a key issue whether there is need to improve the system's board of directors. The independent director system as an important system of corporate governance, play a key role in counseling and supervising. And how to play the positive role of independent directors is the subject of this paper. This provision or the people's Bank of China issued the" rural cooperative banks, rural commercial banks management approach", and the company law, the commercial banks corporate governance approach requires term can be 6 years, therefore, the independent director system design on fuzzy problem, urgent need clear reference standard. The results show that, the corporate governance of commercial banks is relatively normative, its board of directors to establish a more standard, the independent director mechanism is good, is the direction of future development of rural financial institutions.
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