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MBA硕士毕业论文_份经济合作社股权托管研究PDF

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随着社会的快速发展,农村集体经济形态也在逐步改变,集体资产折股量化 为股权的重要作用与成效日益凸显,股份经济合作社如何规范和高效管理股权也 顺理成章的成为了农村集体产权制度改革不可或缺的一环。目前,天津市农村集 体产权制度改革已经取得了一定程度的进展,但是一些农村集体经济组织的股权 管理相关政策和制度在实施中还存在一定偏差,股权也未能得到规范化管理,股 权变更不及时、私下交易等现象普遍存在。由此可见,进一步加强和完善股权管 理迫在眉睫,同时,做好股权管理也对完善股份经济合作社治理机制,促进集体 经济壮大发展,保护集体成员合法权益都有积极的促进作用。 本文通过运用文献研究法和调查研究法对农村集体产权制度改革过程中股 份经济合作社股权管理相关理论以及我国非上市公司股权管理经验进行了梳理 与总结,进而对股份经济合作社股权托管进行了界定。同时,运用案例分析法, 将天津市B区股份经合作社作为案例分析对象,探讨和考察了通过第三方专业托 管机构——农村产权流转交易市场进行股权托管的成效以及存在的问题。在案例 分析中可以发现:股权通过托管后,股权变更、管理效率较托管前有一定程度的 改善,但是仍然存在托管作用发挥不足、股权流动性低下等问题。基于暴露的这 些问题,本文在结合农村产权制度改革的背景及股权管理的现实状况下,建议今 后应逐步完善相关法律政策、强化农村产权流转交易市场的配套支持、完善股权 托管交易平台、健全股份经济合作社内部管理制度、充分利用股权托管效能以及 注重专业人才培育,以期进一步推动和完善股份经济合作社股权的管理。 关键词:股份经济合作社 农村产权流转交易市场 股权管理 股权托管 II Abstract With the rapid development of the society, the form of the rural collective economy is also changing gradually. The important role and effectiveness of the conversion of collective assets into equity has become increasingly prominent. How to standardize and efficiently manage the stock right of co-op has become an indispensable part of the reform of rural collective property right system. At present, the reform of rural collective property right system in Tianjin has made a certain degree of progress. However, there are still some deviations in the implementation of relevant policies and systems of equity management in some rural collective economic organizations, and the equity has not been standardized and managed, and the change of equity is not timely, private transactions and other phenomena are common. Thus it can be seen that further strengthening and perfecting equity management is imminent. At the same time, it is of practical significance to improve the shareholding economic cooperative governance mechanism, promote the growth and development of collective economy, and protect the legitimate rights and interests of collective members. Through literature research and investigation research, this essay combs and summarizes the theories related to the equity management of the joint-stock economic cooperative in the reform of rural collective property right system and the experience of the equity management of China's unlisted companies, and then defines the equity custody of the joint-stock economic cooperative. At the same time, using the case analysis method, taking the Tianjin B District Stock Economic Cooperative as the case analysis object, this essay discusses and examines the effectiveness and existing problems of equity custody through the third-party professional custody agency—the rural property rights transfer transaction market. In the case analysis, it can be found that after the ownership is managed through trusteeship, the ownership change and management efficiency are improved to a certain extent compared with that before trusteeship, but there are still problems such as insufficient trusteeship and low equity liquidity. Based on exposure of these problems, in combination with the property rights system reform of rural background and the reality of equity management situation, this essay suggested that in the future should gradually improve the relevant legal policy, strengthening the rural property rights circulation market support, incomplete equity trading platform and improve the economic cooperative shares custody internal management system, make full use of equity trusteeship efficiency and pay attention to professional talents cultivation, in order to further promote and perfect the management of economic cooperatives equity shares. Keywords: the Village Economic Cooperative of the Share; Agriculture Equity Exchange; Equity management; Equity Trusteeship III 目录 内容摘要 ................................................. I Abstract ................................................ II 第1章 导论 ............................................. 1 1.1 研究背景及意义 ............................................... 1 1.1.1 研究背景 ................................................ 1 1.1.2 研究意义 ................................................ 2 1.2 国内外研究现状 ............................................... 3 1.2.1 国外研究现状 ............................................ 3 1.2.2 国内研究现状 ............................................ 4 1.3 研究内容、方法和思路 ......................................... 5 1.3.1 研究内容 ................................................ 5 1.3.2 研究方法 ................................................ 6 1.3.3 研究思路 ................................................ 7 1.4 研究创新与不足 ............................................... 7 第2章 基本概念与理论基础 ............................... 8 2.1 基本概念 ..................................................... 8 2.1.1 农村集体经济组织 ........................................ 8 2.1.2 股份经济合作社 .......................................... 8 2.1.3 股权托管 ................................................ 9 2.1.4 股份经济合作社股权托管 .................................. 9 2.2 理论基础 .................................................... 10 2.2.1 制度变迁理论 ........................................... 10 IV 2.2.2 现代产权理论 ........................................... 10 2.2.3 委托代理理论 ........................................... 11 第3章 天津市B区股份经济合作社股权托管相关主体状况 .... 12 3.1 天津市B区股份经济合作社发展现状 ............................ 12 3.1.1 总体情况 ............................................... 12 3.1.2 股权管理现状 ........................................... 13 3.2 天津市农村产权流转交易市场发展现状 .......................... 14 3.2.1 总体情况 ............................................... 14 3.2.2 交易产品 ............................................... 15 3.2.3 股权托管交易平台现状 ................................... 17 第4章 天津市B区股份经济合作社股权托管实践分析 ........ 19 4.1 天津市B区股份经济合作社股权托管背景 ........................ 19 4.2 天津市B区股份经济合作社股权托管基本做法 .................... 19 4.2.1 股权托管流程 ........................................... 19 4.2.2 股权变更业务 ........................................... 20 4.2.3 股权托管其他业务 ....................................... 23 4.3 天津市B区股份经济合作社股权托管现状与成效 .................. 24 4.3.1 托管现状 ............................................... 24 4.3.2 托管成效 ............................................... 25 4.4 股份经济合作社股权托管存在问题 .............................. 26 4.4.1 改革不到位引发的股权管理问题 ........................... 26 4.4.2 股权托管作用发挥不足 ................................... 27 4.4.3 股权流动性不足 ......................................... 28 4.4.4 股权管理缺乏专业人才 ................................... 29 V 第5章 完善股份经济合作社股权托管的对策建议 ............ 30 5.1 国家政府层面 ................................................ 30 5.1.1 加快农村集体经济组织立法 ............................... 30 5.1.2 配套股份经济合作社相关税收政策 ......................... 30 5.1.3 强化农村产权交易市场的配套支撑 ......................... 31 5.1.4 引导股权交易,推动股权质押融资 ......................... 32 5.2 农村产权流转交易市场层面 .................................... 33 5.2.1 加速推进托管相关服务 ................................... 33 5.2.2 完善托管交易系统功能 ................................... 33 5.2.3 加强托管的宣传培训 ......