農會信用部之研究——以農會信用部的組織重定位為中心

我國農會與合作社自始屬不同法人，一個推廣農業業務，一個負責經濟及信用業務。1943年臺灣總督府以臺灣農業會令及臺灣農業會令施行規則，將農會與合作社及其他農民組織合併為農業會，國民黨政府來台之後在1946年又根據《農業法》與《合作社法》將農業會回復為農會與合作社兩獨立法人。但在1949年國民黨政府因派系鬥爭等因素又將兩者合併成現今之農會，自此農會也變成一元化組織但多元化管理之法人。農會在1995-1997發生農會信用部擠兌事件，在2000年陳水扁政府上台後試圖利用擠兌事件為由改革農業金融體系，最後以失敗收場，而這場改革也引發「一一二三與農共生」大遊行，爾後，召開了全國農業金融會議，催生出全國農業金庫。全國農業金庫背負著台灣農業經濟與農會發展之重責，至今已成立17年，本文將於以日、韓、荷、德之同樣性質金融機構之發展規模，輔以金融機構之監管機關之比較研究來檢視全國農業金庫發展之成果，並試圖從中尋找合適我國農會信用部之發展軌跡，將建議具體化。本文認為，欲發展台灣農業合作金融體系，農會與信用部應分屬獨立法人機構，並將信用部改制為農業合作銀行，仿照日、韓、荷、德之成功案例，改制後隸屬於全國農業金庫下，信用部與全國農業金庫能真正金控化管理，而農會成為全國農業金庫股東，全國農業金庫依照出資比例分配股利，此為互利共生。

關鍵字

農會；農會信用部；全國農業金庫；農業合作金融體系

並列摘要

The Taiwan Farmers’ Association and the cooperative have been different legal persons since the beginning. One promotes agricultural business and the other is responsible for economic and credit business. In 1943, the Governor’s Office of Taiwan enacted the Taiwan Agricultural Association Order and the Taiwan Agricultural Association act to merge the Farmers’ associations with cooperatives and other Farmers’ organizations into agricultural associations. After the Kuomintang regime came to Taiwan in 1946, it enacted the "Agricultural Law" and the "Cooperative Law". "Reverted the Agricultural Association into two independent legal persons, the Agricultural Association and the Cooperative. However, in 1949, the Kuomintang regime merged the two into the current Farmers’ association due to factional struggles and other factors. Since then, the Farmers’ association has also become a unified organization but a diversified management legal person. A run on the Credit Department of the Farmers’ Association occurred in 1995-1997. After the Chen Shui-Bian regime came to power in 2000, the Chen Shui-Bian regime tried to use the run to reform the agricultural financial system. But it failed. This reform caused the “November 23 Survive with agriculture “ parade. after the parade the National Agricultural Finance Conference was holed, which gave birth to the Agricultural Bank of Taiwan. The Agricultural Bank of Taiwan is responsible for the development of Taiwan’s agricultural economy and farmers’ associations. It has been established for 17 years. This thesis will compare the results of the development of The Agricultural Bank of Taiwan with Japan, South Korea, Netherlands, and Germany’s Agricultural Cooperative Bank and supplement by a comparison of financial institutions’ competent authorities Research to review, and try to find a suitable suggest for the credit department of Taiwan’s farmers' associations, and make the recommendations specific. This thesis believes that in order to develop Taiwan’s agricultural cooperative financial system, the farmers’ association and the credit department should be separate legal entities, and the credit department should be restructured into an agricultural cooperative bank, imitating the successful cases of Japan, South Korea, Netherlands, and Germany. Under the Agricultural Bank of Taiwan’s control, the credit department and the Agricultural Bank of Taiwan’s can truly manage like the Financial Holdings, and the Agricultural Association becomes a shareholder of the Agricultural Bank of Taiwan’s. the Agricultural Bank of Taiwan distributes dividends according to the proportion of investment, which is a symbiosis of mutual benefit.