台灣農業金融體制改革之組織與制度面分析

An Organizational and Institutional Analysis on the Reform of Taiwan’s Agricultural Financial System

黃映慈(Ying-Tzu Huang)

指導教授 ： 陸雲

國立臺灣大學/生物資源暨農學院/農業經濟學研究所/碩士(2012年)

https://doi.org/10.6342/NTU.2012.02131

摘要

一直以來，農漁會信用部是台灣農業金融體系中重要之一環，提供農業生產所需之資金融通，有助於農村與農業發展。然自1980年起，隨著台灣金融自由化，市場競爭日趨激烈，影響其生存空間，基層農業金融之問題也因此逐漸浮出檯面，諸如存放款市佔率降低、逾期放款的增加，甚至是超貸、冒貸、侵占公款等管理監督問題。2003年農業金融法之通過，目的希望藉此建構出完整的台灣農業金融體系，解決過去農業金融之問題，並於2005年成立全國農業金庫，作為農漁會信用部之上層機構。
　　儘管如此，過去農業金融之問題並未完全解決。本研究以組織經濟學中的交易成本理論、代理人理論以及財產權理論作為分析工具。內容分三大部分，首先是過去農業金融之概況與問題介紹，再利用上述理論分析問題的產生原因，包括營運規模太小、選舉制度設計不良、股金制度取消、缺乏專業立法、主管機關過多、農業專業行庫之功能日漸瓦解以及金融檢查與輔導功能有待加強。第二部分為新制度下農業金融體系的介紹，透過組織經濟學之理論分析新舊制度的差異。第三部分從經營的業務項目、交易規模以及財務績效，檢視新制度下的農業金融機構之競爭力，並強調政府之責任，進而由理論分析仍存在之問題。
　　最後，本研究之建議亦從組織制度的觀點切入，提出未來台灣金融之架構可朝垂直整合或是策略聯盟兩種方向前進，以期能使現今之台灣農業金融體制更具競爭力。

關鍵字

農業金融 ； 組織經濟學 ； 農漁會信用部 ； 農業金庫 ； 農業金融法

並列摘要

The Credit Departments of Farmers’ and Fishermen’s Associations (CDFFAs) have been the core part of Taiwan’s agricultural financial system. The funds they provided help Taiwan’s agricultural and rural development. However, since the liberalization of Taiwan’s financial market in 1980s, the banking industry has become highly competitive and its profit margin lowered accordingly. Under this circumstance, CDFFAs’ market share of deposits and loans became declining, their non-performing loans rose, embezzlement and other illegal activities were observed at CDFFAs. In 2003, new Agricultural Finance Act was passed by Legislative Yuan aiming to reform the agricultural finance system in Taiwan. Under this Act, a two-tier agricultural finance system was formed with Agricultural Bank of Taiwan (ABT) founded in 2005 as the upper tier and the CDFFAs the lower tier.
　　This study uses Transaction Cost Theory, Principal-Agency Theory and Property Rights Theory to analyze the new agricultural finance system. Firstly, we introduce the problems of the old agricultural finance system and conclude that the small scale of CDFFAs, the poor design of the CDFFAs’ electoral system, the abolition of Farmers’ and Fishermen’s Associations’ paid-in-capital system, the lack of agricultural financial legislation, the diversified authorization of the supervision power, the malfunction of the traditional agricultural banks, and the ineffective financial examination system are among the causes of the problem. Secondly, we introduce the new agricultural financial system and analyse the differences between the old and new systems from the perspective of organizational economics. Thirdly, we evaluate the competitiveness of the new agricultural financial system from the perspective of the scope of CDFFAs’ business, their scale of economy, and their financial performance and analyze the problems with the existing supervision mechanism and the responsibilities of the Authority.
　　This study concludes that in order to enhance the competitiveness of Taiwan's new agricultural financial system, vertical integration of ABT and CDFFAs or strategic alliances between these two institutions are necessary. Further discussion on the organizational issues related to vertical integration and strategic alliance are also provided.

並列關鍵字

Organizational Economics ； Agricultural Finance ； Credit Department of Farmers’ and Fishermen’s Associations ； Agricultural Bank of Taiwan ； Agricultural Finance Act

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