摘 要 基於農會信用部之矛盾性格,及其本身之體質孱弱,加上外在之環境遷異,造成了經營困頓、積弊日深以及處理困難之窘境。2003年農業金融法之制頒確立了農會信用部之繼續存在,但由於上述問題未能獲得通盤解決,農會信用部如何自處,政府又應如何有效監理,即是本論文之寫作重心。 本論文分成四大部分,首先探求農會信用部之正確定性,俾利法律之適用以及改革之設計;其次針對農業金融法之主要規定進行評析,以明其旨趣,並且提出建議,以落實立法目的;再者討論農業金融法與其他相關法律之競合問題,並嘗試加以解決;最後則檢討我國問題農會信用部之處理模式,從比較法制之觀點,實務處理之經驗以及司法判決之指引,謀求建構完善之處理機制。 農會信用部積弊已久,期能藉由本論文所歸結之具體建議,獲致相當解決,是為本論文之研究目的。
Abstract Within the credit departments of farmers’ associations in Taiwan, there exist innate weaknesses and contradictory characteristics. These difficulties along with changes in circumstances have resulted in management difficulties within and long-term abuse of the credit departments of farmers’ associations. Although the enforcement of the Agricultural Finance Act of 2003 secured the establishment of credit departments, the problems mentioned above persist. The purpose of my research is to explore these problems and suggest how credit departments should manage themselves and how the government should exercise efficient supervision. My thesis comprises four parts. Firstly, I examine the proper characterization of the credit departments so as to determine the application of laws and design of reform measures. Secondly, I analyze the main regulations in the Agricultural Finance Act of 2003 and propose approaches to support their implementation. In the third part, I address issues of legal concurrence between the Agricultural Finance Act of 2003 and other relevant laws and present resolutions. Finally, I review Taiwan’s failing credit departments from the perspective of comparative law, examining practical cases and court verdicts. By doing this, I construct an alternative optimal handling mechanism. There is long-standing abuse of the credit departments of farmers’ associations in Taiwan. This thesis aims to propose practical solutions for the problems.