A Comparative Study on the Operation Performance between the Credit Departments of Taiwan’s Farmers Associations and Fujian’s Rural Credit Cooperatives on Chinese Mainland

農會本質以服務轄區內農民會員之利益而存在，係為一種公益性的非營利組織，對台灣的農業生產、生活、生態問題著墨甚深，農會信用部對農村金融及經濟發展有著功不可沒的貢獻，而信用部卻為影響農會經營盈虧之主要關鍵。 反觀大陸，中國人民共和國建國以後，廣大農民運動中建立起信用合作制度，在全國開展了一系列的信用合作運動，60多年來，大陸農村信用合作社作為農村唯一的半官方的金融組織，農信社對中國大陸的農業的發展、農村的穩定、農民的生產提供了強大的金融後盾。 本論文以台灣農會信用部及大陸福建省農信聯社為探討主軸，逐一探討台灣農會信用部及大陸農村信用社的發展及改革歷程， 輔以台灣農會信用部及福建省農信社之年報資料，利用平均數分析相關財務比率，分述台灣農會信用部與福建省農村信用合作社個別經營績效，再進一步比較台灣農會信用部與福建省農信社聯社之財務比率之良窳。 探討主要財務比率及經營指標之相關性，利用逐步迴歸分析方法，對主要經營指標進行實證研究，分析自變數對依變數之影響，並探討台灣農會信用部與福建省農信社聯社所存在影響因素之相關性。 研究顯示，台灣之人口結構不同，信用部員工大專學歷所佔比例，低於福建省員工平均值。且台灣農會信用部員工現面臨高齡化問題嚴重，以組織員額編定標準而言，相對壓縮進用年輕員工之機會，不利於農會信用部永續經營。福建省農信社存放比例、逾期放款及報酬率等皆優於台灣農會信用部，改變了對農信社經營不善之既有印象，中國大陸採行金融穩定計劃經濟政策，農村金融改革也有了具體成效，亦可作為台灣農村金融改革之參考。The existing purpose of Farmers’ Association is providing service for farmers’ members in specific area. It has four important characters; that is : economical, educational, social and political, which is said a non-profitable farmers’ organization of public welfare. The credit department of Farmers’ Association contributes a lot to the rural finance and economy improvement, and it also plays an important role in Farmers’ Association operation. Since the People Republic of China established, the cooperative credit system was built by farmers’ movements. Till now, the rural credit cooperatives in Mainland China are semi-official financial organizations. They provide strong support for agriculture development and production and rural stability. In this thesis, we compare the difference between the credit department in Taiwan and the rural credit cooperatives in Mainland China. First, we discuss the development and revolution history of them. Second, base on the annual reports, we apply average analysis on financial data to figure out the pros and cons. Then, use regression analysis to calculate the correlation between impact factors and the key financial ratios/operating indicators. Finally, the deposit loan ratio, non-performing loan ration, and rate of return in the rural credit cooperatives in Mainland China are better than credit department in Taiwan. Mainland China adopted the economic policies of the Financial Stability Plan, rural financial reforms also have concrete results, it may be used as a reference of the rural financial reform in Taiwan