农村信用社法人治理制度的经济学分析.pdfVIP

福建农林大学学报(哲学社会科学版)，2008。11(2)：75—78 Journal of Fujian A culture and Forestry University(Philosophy and Social Sciences) 农村信用社法人治理制度的经济学分析 张兰花。 ，谢志忠 ，魏秀华 ，谢丽华 (1．福建农林大学经济与管理学院，福建福州350002；2．福建师范大学福清学院经法系，福建福清350300) [摘要] 在阐述农村信用社法人治理的内容及模式的基础上，重点分析农村信用社法人治理的制度绩效，指出在法人治理 层面存在股东名不符实、“三会”制度有名无实、经营者职业角色失范、法人地位不明确等问题，难以形成有效的激励与约束 机制。提出应从完善内部治理与外部治理入手，深化产权制度改革，完善“三会”制度，建立健全内部控制制度，培育职业经 理人，理顺外部治理，以建立科学有效的法人治理结构。 [关键词] 农村信用社；法人治理；绩效分析 [中图分类号] F832．35 [文献标识码] A [文章编号]2008)02-0075-04 Economic analysis of the legal person administering system of the rural credit cooperatives ZHANG Lan—huaII 。XIE Zhi—zhong”。WEI Xiu—hua 。XIE Li—hua (1．College ofEconomics and Management。Fujian A c以t and Forestry e ，Fuzhou。Fufian 350002，China； 2．Economi~and Law Department ofFuqing Institute。Fujian Normal e珊 。Fuqing，Fujian 350300，China) Abstract：On the basis of the description on the content and model of the legal pemon administering system of the rural credit coop- eratives，the paper emphatically analyzes the efficiency of the legal person administering system of the rural credit cooperatives。 points out that the problems that exist in the legal person administering system of the rural credit cooperatives are the shareholders being more in name than in reality，the“three-panel”being in nanle but not in reality-the anomie of the professional role ofmanag- ers and the uncertainty of the legal person status．So it is difficult to formulate an effective motivation and restraint mechanism．The paper proposes that to establish a scientific and effective corporative governance structure，we have to conduct from a company S in- ternal governance and its external governance。deepen the reform of property right。perfect the“three-panel”mechanism，establish and perfect the internal control system(ICS)。cultivate professional managers and sort out the external corporation governance． Key words：