台灣農業金融制度對大陸農業金融發展的借鏡

Taiwan Agricultural Finance System and Its Reference to Mainland China Agricultural Finance Development

台灣農業金融體系在農業發展的過程中起到了扮演重要的角色，為台灣經濟的發展作出了重大貢獻。特別農業金融改革以後，新設立的台灣農業金庫與農漁會信用部形成了有效的農業金融二級制組織架構，再加上農信保基金等相關機構的輔助作用，使得整個農業金融體系在促進農業經濟發展方面更有效率，形成了健全的農業金融體系。當前，中國的農業經濟發展正處於關鍵時期，借鑒台灣農業金融成功的經驗，對於中國農業金融的改革具有積極的現實意義。本文通過對台灣農業金融制度的全面探討及其對農業經濟發展影響的實證分析，得出結論認為台灣農業金融中的信用部放款和平均利率以及農信保融資額對農業經濟發展具有顯著的影響，特別是經過一系列改革之後，這幾個變數對農業經濟發展的影響更加突出。本文最後將台灣農業金融制度作為中國的農業金融改革的參考對象，得到了五點啟示：首先，設立相對獨立的農業金融體系；其次，完善農業金融法律體系；再次，制定農業金融風險防範機制；再次，建立專業農業信用保證制度；最後是在農業金融利率的制定過程中引入市場機制。

Taiwan's agricultural financial system has played an important role in the process of agricultural development in a large extent, and made great contribution to the development of Taiwan's economy. Especially, the agricultural financial reform has made the whole agricultural financial system a more efficient in terms of promoting agricultural economic development, combined with its insurance funds and other related auxiliary mechanism. Since then, Taiwan has formed a perfect agricultural financial system. At present, mainland's agricultural economic development is in a critical period of reform. Drawing lessons from the successful experience of Taiwan's agricultural financial for mainland China's agricultural financial reform has a positive practical significance. This paper carries a detailed study of Taiwan agricultural financial system and an empirical analysis of its influence on Taiwan agriculture development, and finds out a few variables had more prominent influence on the development of agricultural economy. Based on above-mentioned analysis, this paper points out five enlightenments that Taiwan's agricultural financial system provides for mainland China agricultural financial reform: first, setting up independent agricultural financial system; Second, improving rural financial legal system; Again, establishing agricultural financial risk prevention mechanism and professional agricultural credit guarantee system; Finally, introducing market mechanism in the process of making agricultural financial interest rate.