乡村财务治理:从共同治理到共享治理的研究  

Rural Financial Governance:From Common Governance to Shared Governance

作　　者：伍中信[1,2,3] 祝子丽 余灼萍[2] 伍会之[2] Wu Zhongxin

机构地区：[1]湖南大学,410079 [2]海南大学,570228 [3]湖南财政经济学院,410205

出　　处：《会计研究》2023年第1期45-56,共12页Accounting Research

基　　金：国家社科基金后期资助项目“产权保护导向的乡村共享治理与反相对贫困长效机制研究”(21FGLB087);湖南省社科基金一般项目“乡村振兴背景下共享财务治理机制研究”(22YBA282);湖南省社科重大项目“脱贫攻坚长效机制及法制建设研究”(22ZDAJ002)。

摘　　要：乡村财务治理是乡村治理的核心。目前我国乡村财务治理存在一元财务主体产权不清晰、股权合作治理不善、多元治理主体的目标存在差异、财务管理不规范、农村金融政策利用不足、融资约束大等问题,需要树立共治共享理念,构建政府、社会资本与村民“多元共治”的乡村财务治理框架体系。从单边治理到共同治理,是企业内部治理的变革,而从共同治理到共享治理,是企业间的治理变革。要建立乡村共享财务治理模式,应通过股权共享的方式,构建兼具财务信息共享和融资资源共享功能的“产权链+供应链”共享财务综合平台,充分实现信息共享治理和资金共享治理。具体设计上,综合平台是村集体、村民、政府部门、农业企业、电商企业、金融机构等产权主体以村集体资产、涉农财政资金、自有资金、土地、房产、农产品期权、人力资本、技术等方式入股的股权分享平台,政府“爱心折股”,所折合份额在农户、农业企业等之间形成溢价股权,以其对项目价值创造的贡献度作为标准进行分配。进行综合平台收益分配和股权结构设计时,应充分测度合作联盟所能带来的成本节约效应和创新效应,考虑一般收益和协同创新收益在农户、农业企业、电商企业等合作方之间的合理分配,进而确定股权配置结构。综合平台应分别设置农村财务共享服务的信息共享模块和乡村财务公司的资金共享模块,构建政府、社会资本与村民“共治共享”的乡村财务治理框架体系。Rural financial governance is the core of rural governance.At present,there are some problems in our country's rural financial governance,such as unclear property rights of one financial subject,poor governance of equity cooperation,dfferences in governance objectives of multiple financial governance subjects,non-standard financial management,insufficient utilization of rural financial policies,and large financial constraints,etc.,it is necessary to set up the idea of co-governance and sharing,and to construct the frame system of rural financial governance of government,social capital and villagers'"Multi-governance".From unilateral governance to common governance is the change of enterprise internal governance,and from common governance to shared governance is the change of inter-enterprise governance.In order to establish the model of rural shared finance governance,we should construct the integrated platform of"Property right chain+supply chain"sharing finance with the function of financial information sharing and financing resource sharing through share ownership,fully implement information sharing governance and fund sharing governance.In the specific design,the comprehensive platform is an equity sharing platform for village collective,villagers,government departments,agricultural enterprises,ecommerce enterprises,financial institutions and other property rights subjects to share their shares in the form of village collective assets,agricultural financial funds,self-owned funds,land,real estate,agricultural product options,human capital,technology,etc.,the goverment's"Love converted shares",the converted shares between farmers,agricultural enterprises and other premium equity,with its contribution to the value of the project as a standard for distribution.We should fully measure the cost-saving effect and innovation effect brought by the Cooperative Alliance when we design the income distribution and equity structure of the comprehensive plaform,considering the reasonable distribution of general income and

关 键 词：共享治理 财务治理 乡村治理 财务共享 乡村振兴 

分 类 号：F302.6[经济管理—产业经济]