农村合作信用社法人治理结构研究——以南昌市为例  

On the Structure Governed by Juridical Person of Credit Cooperative in Rural Areas

作　　者：夏中雷[1] 鲍晓平 

机构地区：[1]东华理工学院财务处,江西抚州344000 [2]江西师范大学学工处,江西南昌330027

出　　处：《江西师范大学学报（哲学社会科学版）》2003年第5期89-92,共4页Journal of Jiangxi Normal University(Philosophy and Social Sciences Edition)

摘　　要：南昌市农村信用合作社的法人治理结构在组建形式上是符合合作社的基本原则和精神的 ,在具体做法上则存在明显的法人治理结构与产权关系不对称、行政意识取代了产权权益、职位利益取代了产权收益的现象。农村信用合作社普遍存在权力主体不适 ,责任主体模糊 ,收益主体不明 ,管理效率低下 ,经营效益不好等诸多问题。南昌市农村信用合作社多级法人治理结构以市县两级为宜 ;建立以较高股金利息作为社员利益驱动核心机制 ;强调信用突出合作是未来改革的基本原则。The Structure governed by juridical person of credit cooperative in rural areas in Nanchang city has many problems in practice though its composing style accords to the basic principles and spirits of credit cooperative.These problems are the dissymmetry between the structure and the relationship of property rights,and that the administrative mentality replace the property rights and the position interest replace the property rights,which inevitably brings about many problems such as the system problem,the problems of mainbody of power and ineffective management.Therefore,the paper suggests that the structure governed by juridical person of credit cooperative in rural areas in Nanchang city should be built in two levels of city and county and the basic principles of reform are trustworthiness and cooperation.

关 键 词：农村信用合作社 法人治理结构 权责利 

分 类 号：F830.6[经济管理—金融学]