【摘要】 我国农村合作金融的改革已经历了二十多年了，但一直未取得实质性的进展，改革并未达到政策设计者的目标。本文通过制度经济学理论和过渡经济学原理，对我国农村合作金融的改革进行分析，提出了我国农村合作金融改革和建设的政策和途径。过渡经济学认为，在现存的不合理制度和未来的理想制度之间，是有一段相当长的距离的，如何完成这段距离的过渡，是改革面临的一个关键的问题，一个社会有时之所以维持旧的制度不变，并不是因为新制度不好，而是因为改变旧制度的成本太大，过渡的成本太高。改革的过程实际上是利益冲突和化解的过程，不同利益集团的相互博弈、谈判、协商、退让构成了改革的主要内容。从长期来讲，改革会对社会各个利益集团带来总体的“正”效用(否则改革就不会发生)，但在具体改革的过程中，有的集团利益会受到暂时或者永久的损害，有的集团的利益会得到加强，利益增加的集团会支持改革的进行，而利益受损的集团就会反对改革，反对的方式是多种多样的，从抱怨，消极怠工到社会动乱以至战争，这些就构成了改革的成本。制度经济学认为，每个人(包括由个人组成的机构)都是追求个人效益最大化的经济理性人，一个人会赞成导致自己的收益大于成本的他人行动或社会变动，反对导致自己的成本大于收益的他人行动或社会变动。因此，当一项改革方案在带来资源配置和一部分人的收入改善的同时，引起另一部分人的利益损失，后者就会反对这一方案的实施，一个改革方案损害的人越多，损害的程度越大，它的成本就越高，因而，被损害的人数和被损害的程度，从而反对改革的人数和反对的强烈程度，就成为了改革成本的度量。既然改革有成本，作为改革的发起者必然要寻求成本最低的改革路径和方案，既然改革成本与利益分配和利益冲突直接相关，寻求最佳改革道路或方案的努力就必然转化为使改革方案尽可能少地损害部分人的利益的思考。本文依据以上观点，从分析我国农村合作金融改革中各个利益集团的利益冲突的角度出发，对我国农村合作金融改革的过程进行了论述，提出了关于我国农村合作金融改革和建设的主张。论文共分为七章。第一章介绍了合作经济和合作金融的基本原理。探讨了合作金融理论发展和演变的过程，提出了空想社会主义合作思想与马克思合作制理论的本质区别，从哲学的角度对合作制原则的变化和发展进行了解释，为全文奠定理论基础。第二章论述了合作金融的企业边界和效率理论，提出了合作金融可持续发展问题。合作金融是企业的一种实现形式，合作金融企业经营规模理论上有着内在缺陷，现实中合作金融通过制度创新以克服经营规模的缺陷。介绍了合作金融的效率理论，分别阐述了合作金融与商业银行各自适用的领域及效率，论证了合作金融能够在现实经济中有效率地运行。提出了合作金融的可持续发展问题，对合作金融可持续发展的条件进行了探讨，提出合作金融企业按商品经济原则经营的观点。第三章对我国农村合作金融的改革进行了回顾和展望。对建国后农村合作金融的发展进行了回顾，特别是对改革开放后农村合作金融的改革历程进行了回顾。对我国经济体制改革的渐进特征进行了论述，分析了“强制性制度变迁”和“诱致性制度变迁”的异同点，对农村合作金融改革的渐进特征进行了总结，通过对农村合作金融改革涉及的四个利益集团的分析，对我国农村合作金融改革过程进行了解释，提出了我国农村合作金融改革的目标和实现改革目标的路径。农村合作金融改革取向不仅是按“合作制”改革的问题，而且还是按“市场化”改革的问题，“市场化”就是“企业化”。农村合作金融企业的分配既不能完全按“投入资本”的多少分配，也不能按经典合作制理论的“交易量”分配，而应该按各“相关利益主体”投入的生产要素分配。农村合作金融的改革应该重目标，轻方式，只要有利于三农发展，采取任何方式都是可行的。第四章论述了农村合作金融的产权改革。阐述了合作金融产权理论和产权实现形式的演变过程，对不同的产权模式优劣进行了比较，分析了我国现有农村合作金融产权的缺陷，对现有农村合作金融产权功能进行了客观分析，提出了我国农村合作金融产权制度及其实现形式目标。农村合作金融的产权制度与商业银行的产权制度有着本质的不同，但在市场经济和商品经济的“汪洋大海”中，农村合作金融必须拥有适应市场经济的产权形式的“外壳”。对现代合作金融实行“法人产权制度”的特殊性进行了分析，同时对改革中涉及的股份合作制和农村商业银行的产权特征进行了分析，认为股份合作制是两种相互矛盾的制度的结合，是不可能长期继存的，农村商业银行应实行“一企两制”的经营制度。本章最后提出了农村合作金融产权改革的路径选择。第五章论述了农村合作金融法人治理结构的建设和规范。对商业银行和合作金融的法人治理结构理论进行了论述，论述了我国农村合作金融法人治理结构的缺陷和引发的问题，对“内部人控制”进行了客观的分析，对农村合作金融法人治理结构改革过程中的各相关利益集团的利益得失进行了分析，提出了相应的化解办法，提出了农村合作金融法人治理结……

　　【Abstract】 The reform of rural co-operatives finance in china has been experiencing for twenty years, but the reform did not make notable progress and did not meet the demands of agricultural economy, government and farmers. based on the new institutional Economics and transistional economics ,this paper attempts to analyse and explain the reform of rural co-operatives finance in china, illuminate some issues of practical value, give some points to the policy maker and the way of china’s rural co-operatives finance reform.In transitional economics theory, there is a huge gap between the present institutional system and the future’s ideal institutional system. It is crucial to overcome this gap in the reform. Some times the society keeps old system not because of the new system is not good but because of the cost of change is too high. the Process of reform is the process of interest confliction and elimination. The process of reform is important, which means that it is the change itself rather than the ends of the change which is the research subject of the approach. Institutional change usually leads to some redistribution of wealth, a reform may benefit some people while hurting others. The people who feel hurt may oppose the reform with their actions or speech; thus they might make the reform fail. Therefore, the fate of the reform is determined by the resolution of the problems of distribution caused by the reform. Furthermore, the concept of the “ costs of reform ” is derived from the conflicts or dispute incurred in the process of the reform. The number of the persons who are against the reform and how sharp the opposition is may be the measurement of the costs of the reform which can be directly and easily observed. Naturally, the effort to explain the problem of the reform becomes those of reducing the costs occurred in the real process of the reform. Based on these points, the paper analyse the interest confliction between the related interest groups in the reform of rural cooperative finance, discuss the problems and difficulties in the process of the reform of china’s rural co-operative finance, put forwards some suggestions to the reform of china’s rural co-operative finance, and hopes to be helpful to policy-makers and executants. There are seven parts as following:Chapter 1 discuss the origin of cooperative finance. In capitalism, the business institution and credit system provide an impetus to the development of cooperative credit institution. A new form of cooperative credit is established as a solution with the central principles which means open entry, mutual administration, serve the member, distribute the profits according to the transaction volume. While the basic principles are the same for nations, the organizational structure of cooperative finance in each nation has different characteristics derived from its unique regime, state situation and its popular viewpoints of cooperative economy. The paper distinguish the different character between western cooperative economics theory and Maxism cooperative economics theory, give the philosophical explain to the development of cooperative finance principle. Establish the foundation for this full text. Chapter 2 discuss the enterprise boundary and efficiency of cooperative finance institution, introduce the Game Theory, when the times of game is unlimited, cooperative outcome can be achieved among the players in the game. The text emphasize the important of sustainable development in rural cooperative finance in china, The development of china rural cooperative finance must be the sustainable development. The credit cooperative is one kind of enterprise, the scale of cooperative finance has inherent shortage, in practice, by institutional innovation the cooperative finance can get over this problem. The cooperative finance and the commercial bank have specific advantages in certain fields and can work efficiently in different fields. The cooperative finance must follow the business principle in the market e……

　　【关键词】 农村合作金融； 渐进改革； 利益冲突； 建设； 研究；

　　【Key words】 rural cooperative finance； gradually reform； intsrest conflict； reform and building；