论对农村信用社的监管、防范和化解经营风险.pdf

论对农村信用社的监管、防范和化解经营风险 [摘 要] 农村信用社具有与商业银行不同的风险特征，因此适用于商业银行的审慎 性监管工具未必适用于农村信用社。对我国农村信用社的监管，既要考虑降低监管成 本的问题，还要注意监管对象的选择。如果监管的责任由外部审计机构承担，那么就 必须要求针对微观金融机构的审计工具和程序更为有效，从而监管成本也更高。同时 为了防止外部审计机构舞弊，监管当局对其的定期检查也不可避免，这无疑也会增加 监管成本，从而就与降低监管成本的初衷相悖了人民银行的监管对象是按照金融机构 的类别划分的，人民银行下属的银行监管司、合作金融机构监管司、非银行金融机构 监管司分别对银行、城乡信用社和非银行金融机构进行监管。在这种对象划分安排下， 商业银行和农村信用社所适用的监管标准是不同的。然而目前商业银行也发放小额信 贷，国有银行仍是发放小额信贷的主体。。 [关键词] 监管；审计机构；金融机构；监管标准 On exercising supervision, guard against and defuse the rural credit cooperative operating risk [Abstract] Rural credit cooperatives have different from commercial Banks risk characteristics, therefore applicable to the commercial bank prudential regulation tools may not be suitable for rural credit cooperatives. Rural credit cooperatives in China regulation, want to consider the problem of reducing regulatory costs, also notice of the regulatory object choice. If regulatory responsibility shall be borne by the external audit institutions, then it must demand for micro financial institutions audit tools and processes more effectively, thus higher regulatory costs. Fraud at the same time in order to prevent external audit institutions, regulatory authorities for the regular inspection is inevitable, it will surely increase regulatory costs, thereby to reduce regulatory costs runs counter to the original intent of the regulation of the people's bank of object is in accordance with the classification of the financial institutions, the people's bank of bank supervision, cooperative financial institution and supervision, and supervision respectively non-bank financial institutions of Banks, urban and rural credit cooperatives and other financial institutions to regulate. Under this kind of object classification