農業金融體系對信用部輔導機制之探討-以專案輔導農會信用部為例

The Function of Guidance and Assistance Mechanism of Agricultural Finance System in Taiwan: A Case Study of the Improperly Managed Credit Departments of Farmers' Associations

張蕙嬿(Hui-Yen Chang)

指導教授 ： 吳榮杰

國立臺灣大學/生物資源暨農學院/農業經濟學研究所/碩士(2010年)

https://doi.org/10.6342/NTU.2010.10287

摘要

近年來金融市場面臨自由化之競爭，農會信用部受規模小、淨值低、金融專業不足及內部管理不健全等因素影響，且缺乏上層機構之輔導與協助，致競爭力日益衰退。2004年1月1日農業金融監理一元化，輔導機制在農業金融局之完善規劃下，運作得宜，使得農會信用部資產品質顯著提升，經營體質逐漸好轉。
本研究之目的係為探討農業金融法施行前後農會信用部專案輔導機制之變化及輔導績效，並研究分析專案輔導農會信用部面臨瓶頸。主要以2005年底至2009年底逾放比率超過15%由農業金庫專案輔導之80家農會信用部各項財務數據為研究主體，藉由交叉分析、個案分析及問卷調查等方式，得知專案輔導成效以及面臨之困境。
本研究發現專案輔導面臨瓶頸為：一、大額關聯戶已發生逾期金額占逾期放款比率過高；二、員工士氣低迷、軍心渙散、向心力不足；三、存、放款總額減少，新承作之授信金額未增加，逾放比下降困難；四、催收人員配置失當，人員專業能力不足。五、淨值、資本適足率及呆帳覆蓋率過低，承擔風險能力薄弱。綜合以上研究，建議輔導機制修正為以提升農會整體經營為導向，信用部以積極清理逾放及充實淨值為主要目標，並建議未來可朝向輔導面臨瓶頸做後續研究。

關鍵字

農業金融體系 ； 專案輔導 ； 逾期放款比率 ； 農會信用部

並列摘要

With the liberalization of the financial markets in recent years, the small size, low net worth, lack of financial professionals and inadequate internal management of the Credit Departments of Farmers’ Associations (CDFAs) along with the lack of guidance and assistance from upper level institutions are factors that have resulted in declining competition. The quality of the assets of CDFAs notably improved after the successful implementation of the Uniform Supervision in Agricultural Finance and the Function of Guidance and Assistance Mechanism on January 1, 2004 by the Bureau of Agricultural Finance.
The objective of this study is to explore the change in the mechanism used to guide the CDFAs and the results obtained before and after the enactment of the Agricultural Finance Act and examine the difficulties faced by the CDFAs receiving guidance. This study looks at the financial figures of 80 CDFAs with a non-performing loan ratio exceeding 15% between the end of 2005 and 2009 that were guided by the Agricultural Bank of Taiwan. Cross analysis, case studies and questionnaire surveys were conducted to learn the results of the guidance provided and the difficulties the CDFAs faced.
The difficulties faced in project assistance are: First, the ratio of late payments and non-performing loans for a large number of associated members were too high; second, employee morale was low and there was a lack of unity; third, there was a decline in the the total amount of deposits and loans, there was no increase in credit amounts for new commitments and it was difficult to lower the amount of non-performing loans; fourth, debt collector were unsuitable for the job and lack of professional competence; and fifth, net worth and capital adequacy ratio, as well as coverage of non-performing loans were too low and risk tolerence was weak.
Policy recommendations based on the empirical analysis and findings of the credit department case study include revising guidance mechanisms to enhance the overall direction of agricultural finance, focusing on actively cleaning up non-performing loans and boosting value as the main goal of the credit department, and a suggestion for a follow-up study of the Function of Guidance and Assistance Mechanism which faces deadlock in the future.

並列關鍵字

Agricultural financial system ； Project assistance ； Ratio of non-performing loans ； Credit Departments of Farmers’ Associations

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