农村信用社法人治理制度的经济学分析

Economic analysis of the legal person administering system of the rural credit cooperatives

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。

On the basis of the description on the content and model of the legal person administering system of the rural credit cooperatives, 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 name but not in reality, the anomie of the professional role of managers 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 internal 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.