论农村信用社体制与管理机制再造

一、农村信用社经营体制现状··································1

 （一）农村信用社经营管理的历史演变·························1

 （二）农村信用社的现状与特点·······························1

     1规模较大·············································1

     2.经营分散·············································2

     3.效益欠佳·············································2

二、农村信用社经营管理体制存在的主要问题····················2

 （一）管理体制不顺·········································3

 （二）产权性质、功能定位不明确·····························3

 （三）管理机制僵化·········································5

 （四）财政金融政策支持力度弱·······························5

     1.税负不公平···········································5

     2.对行政色彩形成的不良资产不能客观对待·················6

     3.财政政策补偿较少·····································6

三、农村信用社经营管理体制改革的方向和措施··················6

  （一）把合作金融彻底改革为股份制银行或政策性银行··········7

     1.农村信用社与农行基层网点合并·························7

     2.农村信用社与农业发展银行合并·························7

     3.把农村信用社改制为发放中短期贷款的政策性银行·········8

  （二）加强管理，强化约束机制······························8

     1.建立完善法人治理和授权制约机制·······················8

     2.建立风险监测、预警预报防范系统·······················9

     3.加大信贷资产管理力度，完善绩效考核机制··············10

     4.完善内部控制体系····································11

主要参考文献···············································13

内 容 摘 要

近年来，我国农村信用社合作社系统一直在不懈地努力，旨在把信用社真正办成群众性的合作金融组织。随着农村信用社资产规模不断壮大和改革的深入取得一系列成绩，但也暴露出诸多经营管理的弊端，诸如：计划经济色彩浓厚、职能定位不清、资金抽离严重、自我发展能力差等。农村信用社的体制弊端和历史包袱不断暴露和积累，产权不清晰、治理结构不完善、历史包袱沉重、管理体制不顺、资产质量差，严重制约了农村信用社的发展。本文着重对农村信用社经营管理体制改革的方向和措施进行了有益的探索，旨在农村信用社改革提供一些有价值和切实可行的思路。

【关键词】农村信用社；管理体制；金融改革