农村资金互助社绩效评价研究——基于安徽太湖的案例

农村资金互助社是解决三农融资难的重要载体,但不同类型的资金互助社发展状况各异。为引导农村资金互助社健康发展,根据农村资金互助社的制度特征,从经营绩效、社会绩效两个方面构建绩效评估指标体系,并选择安徽太湖的两类资金互助社进行案例研究,结果发现银监会批准的资金互助社和专业合作社内部的资金互助社都取得了较好的经营绩效和社会绩效,但后者的社会绩效要优于前者,而前者的经营绩效要优于后者。

Performance Evaluation Research on Rural Fund Mutual Cooperative:Based on the Case of Taihu in Anhui Province

The rural fund mutual cooperative is an important carrier to solve the difficulty of financing in agriculture, but different types have different developments. In order to guide the healthy development of rural mutual funds, the paper builds performance evaluation index system including operating performance and social performance according to the characteristics of rural fund mutual cooperative. And then through cases study on two kinds of rural fund mutual cooperative in Taihu in Anhui province. the results show that the rural fund mutual cooperatives approved by CBRC or folk have made good operating performance and social performance, but the latter′s social performance is superior to the former, while the former operating performance is superior to the latter.