农村资金互助会的规范发展——基于浙江侨乡花卉资金互助会现状分析

The Standard Development of Rural Fund Mutual Cooperatives——Based on the Case Analysis of Zhejiang Overseas Chinese Flower Fund Mutual Cooperative

选择浙江侨乡花卉资金互助会为个案,对农村资金互助会的运行机制进行深入研究。结果发现,农村资金互助会会员地位平等,会员代表参加会员代表大会,享有一票表决权,但会员缺乏对理事长、经理等少数人的日常监督;互助会在会员内吸纳入会资金、互助金和投放互助金,并按约定方式向会员进行二次分配返还,发挥了会员之间的互助互惠的作用;互助会融资服务便捷,融资占用费相对较低;互助会通过建立准备金制度,实行资金投放限额管理制度,严格资金投放手续程序,建立内部稽核制度等方式防范风险。由于法律定位不明确、盈利空间比较小以及风险控制体系不完善等导致农村资金互助会制度效率的损失。

The paper carried on a further research on the operating mechanism of rural mutual financial cooperatives,based on the case of Zhejiang Overseas Chinese Flower Fund Mutual Cooperative. The results show that members of rural mutual financial cooperatives had equal status,and representative member had one vote of members＇ representative congress,but was lack of supervision of Chairman of the board of directors,managers and other minorities. The rural mutual financial cooperatives absorbed membership funds and mutual funds,invested mutual funds among members,and did secondary distribution return to members according to the agreed way to the membership. The rural mutual financial cooperative had played a role of mutual benefit between members. The financing service was convenient and financing fee was relatively low. Then the operation mechanism of risk prevention was discussed from the aspects of the establishment of the reserve system,the implementation of investment quota management system,the strict investment procedures and the establishment of internal audit system. The rural mutual financial cooperatives were still faced with some constraint conditions of unclear legal position,relatively small profit space,and imperfect risk control system,which resulted in losses in efficiency.