農業金融制度之研究－以農業金融法為中心－

台灣的農會組織始於日據時代，農會在台灣已有百年以上的歷史，農會的組織包含了供銷、保險、推廣及信用等四個業務部門，農會信用部僅屬農會之一部門。隨著經濟結構的變動，以及金融國際化、自由化的發展，整體環境對於農會信用部相當不利，致使其經營困難、失去競爭力，逾放比率節節上升，收益、淨值卻逐年下降，再加上人謀不臧等問題，故在農業金融法立法前，農會信用部似乎成為弊病最多、問題最嚴重的金融機構。為了徹底解決農漁會信用部之諸多問題，民國92 年 7 月10 日立法院三讀通過制定「農業金融法」，在農業金融法公布施行後，確實有解決了部份農業金融之問題。但在所謂「雙元金融體系」已經建立的今日，為了更加彰顯「農業金融」與「一般金融」之差異性，並落實農業金融政策，實有通盤檢討並修正整部農業金融法之必要。本文於第二章說明農業金融法的立法背景，及探討修法之必要性。第三章研究日本的農業金融體系，再比較我國與日本農業金融體系之相同處、及相異處。第四章研究農業金融法施行前後之農業金融制度，並由農業金融體系架構、全國農業金庫、金融監理程序及存款保險機制，等四個比較重要之議題作深入的探討。第五章探討農業金融法於立法之初因時間短促，故大量的準用銀行法所衍生的問題。第六章分析我國處理農會信用部之法制問題，並研究問題農會（信用部）之退場機制及立即糾正措施。最後，本文於相關問題之後作出結論，提出修法建議，以期修正後之農業金融法不只能解決農業金融之諸多問題，並能符合農業金融政策之要求，使農業金融體系順暢，以締造一個完美的農業金融體系。

關鍵字

農業金融法

並列摘要

The first farmers’ association in Taiwan was founded as early as the Japanese colonial period, since more than 100 years ago. Beside the widely known credit/loan activities that the farmers’ associations engage in, the FA actually contains four departments: supply/sales, insurance, promotions, and credit department. Due to the changes in economic structure such as globalization and open developments, the environment had grown increasingly unfavorable towards FA, causing the FA problems in operation and competiveness. Furthermore, with the growing rate of uncollectible debts, the FA suffered from falling profits and net worth. It was inevitable that, before laws on agricultural finance were established, the FA’s credit department would remain the most problematic and corrupt financial organization in Taiwan. To resolve the problems encountered by the farmers’ and fishermen’s associations, the Legislative Yuan of Taiwan passed the “Law on Agricultural Finance,” which did answer to some of the troubles of the FA. However, to distinguish the agricultural finances from the regular finances in the current dual financial system and to solidify the agricultural finances, it is nevertheless necessary for a thorough review and reform. This paper discusses in the second section, the backgrounds upon which Laws on Agricultural Finance is established and explores the reasons to a needed reform. The third section looks into Japanese laws on agricultural finance and compares/contrasts the Japanese system to Taiwan’s. The fourth section of the paper provides an in-depth examination of the financial system prior to the laws, and focuses on four of the most important areas regarding the FA: the structure of agricultural finance, nation-wide agricultural banks, the financial monitoring system, and the savings-backing insurance system. Finally, the fifth section discusses the short-sighted adaptation of Banking Law due to the limited time frame, and the sixth section presents an analysis and solutions to the legal issues incited from the FA’s credit department. In summary, this paper provides an account of the current conditions of the FA, and presents suggestions for amendments. It is this paper’s hope that future farmers’ associations will not only adhere to government policies for agricultural finances, but also operate smoothly as an impeccable finance system.

並列關鍵字

Agricultural finance law

參考文獻

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農業金融制度之研究－以農業金融法為中心－

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