농협중앙회 사업구조개선 및 일선조합과 연계방안 연구

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(1)C2009-62 | 2009. 12.. 발 간 등 록 번 호 11-1541000-000417-01. 농협중앙회 사업구조개선 및 일선조합과 연계방안 연구. 황 박 박 정 김 채 김. 의 성 준 호 미 광 광. 식 재 기 근 복 석 수. 연 구 위 원 선임연구위원 연 구 위 원 부연구위원 전문연구원 전문연구원 연. 구. 원.

(2) 연구 담당 황의식 박성재 박준기 정호근 김미복 채광석 김광수. 연 구 위 원 선임연구위원 연 구 위 원 부연구위원 전문연구원 전문연구원 연 구 원. 연구총괄, 1, 2, 5, 7, 9, 10장 집필 6장 집필 3장 집필 4장, 8장 집필 6장, 8장 집필 4장, 8장 집필 자료 수집 및 정리.

(3) i. 머 리 말. 농협중앙회 신용사업과 경제사업 분리는 1994년 농업·농촌특별위원회에서 제기된 이후 농협개혁에서 가장 핵심적인 과제로 제기되었다. 정부에서는 수차 례에 걸쳐 농협개혁위원회를 구성하여 논의하여 왔다. 그만큼 농협중앙회 신경 분리에 대해서는 다양한 대안이 제기되었고, 이해관계자의 이해관계도 상충하 고 있다. 정부에서는 농협개혁위원회를 구성하여 논의한 결과를 바탕으로 사업 구조 개편내용을 담은 농협법 개정안을 마련하여 추진하고 있다. 농협중앙회 사업구조개편은 농업·농촌발전에 기여하는 방향으로 추진되어 야 한다. 그 핵심은 사업구조개편을 통해 농협의 경제사업을 활성화하고, 일선 조합의 지속적인 발전을 촉진하는 것이어야 한다. 보다 올바른 사업구조개편 방안을 도출하기 위해서는 쟁점사항을 하나하나 꼼꼼히 살펴보아야 할 것이다. 이 연구에서는 농협중앙회가 외부여건 변화에 부응하고, 장기적으로 경쟁력 을 확보할 수 있는 농협중앙회 신용사업과 경제사업의 체제 개편 및 발전방안 을 마련하고자 하였다. 농협중앙회 사업구조개편 추진과정에서 해결하여야 할 검토과제를 설정하고 이에 대한 개선방안을 도출하고, 나아가서는 일선조합과 의 연계성을 강화하는 방안을 도출하고자 하였다. 이 연구과정에서 다양한 전문가 토론회를 개최하였다. 많은 조언을 하여주신 관계자 여러분에게 감사드린다. 농협이 우리 농업·농촌의 발전을 적극적으로 선도하는 역할을 담당하고 본연의 역할을 강화하는데 이 연구가 도움이 되기 를 바라며, 농림수산식품부 등의 정책적 논의에서 참고자료로 활용될 수 있기 를 기대한다. 2009. 12. 한국농촌경제연구원장 오 세 익.

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(5) iii. ABSTRACT. Developing Strategies of Reforming Business Organization of the NACF and Connecting it with Primary Cooperatives. It has been widely required that NACF should be reform the business organization focusing on separate banking sector. The purpose of this study is to accomplish strategies for developing the marketing & supply sector and the banking & insurance sector under the rapidly changed circumstances including recent financial crisis. This study suggests the most efficient scenario of reformation and explains the detailed strategies to connect with primary cooperatives. After highlighting reasons of reforming NACF and its proposed plan, several examples from developed countries are presented such as the Greenery from Netherland, Crédit Agricole from France, and JA from Japan. Especially, the Nonrinchukin Bank in Japan is referred to find an efficient strategy for corporate banking in NACF. In chapter 4-7, we discuss detailed plans to revitalize the business for each sector. Despite that the marketing & supply sector is the most important and original part in NACF, the banking sector has been replaced it. To assure a role of marketing & supply sector, the specialization of business organization should be elevated including livestock division. Researchers: Eui-Sik Hwang, Sung-Jae Park, Jun-ki Park, Hogun Jung, Meebok Kim, Gwangseok Chae, kwangsu Kim. Research Period: 2009.5～2009.12 E-mail Address: [email protected].

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(7) v. 차. 례. 제1장 서론 1. 연구 필요성 ··································································································· 1 2. 연구목적 ········································································································ 7 3. 연구범위 ········································································································ 7 제2장 농협중앙회 사업구조개편의 필요성과 추진방안 1. 농협중앙회 현황 ··························································································· 9 2. 농협중앙회 사업구조개편의 필요성 ························································· 19 3. 사업구조개편 기본방향 ·············································································· 24 4. 농협경제연합회와 경제지주회사의 역할 정립 ········································ 41 5. 지주회사의 농협경제연합회에 이익금 전달 방안 ··································· 53 6. 필요자본금 조달방안 ·················································································· 58 제3장 선진국 농협의 사업구조 시사점 1. 네델란드 그리너리농협 ·············································································· 68 2. 덴마크의 데니쉬크라운 양돈협동조합 ····················································· 76 3. 미국 신세대협동조합 ·················································································· 82 4. 뉴질랜드 폰테라협동조합(Fonterra Cooperative Group Ltd.) ················ 85 5. 프랑스 크레디아그리꼴(녹색은행) ···························································· 91 6. 일본 전농의 경제사업과 자회사화 ························································· 104 7. 일본농협 농림중앙금고 ············································································ 124 8. 시사점 ········································································································ 139.

(8) vi 제4장 농협 경제사업 활성화 방안 및 투자방향 1. 농협 경제사업 추진현황 ·········································································· 147 2. 농협중앙회 경제사업의 문제점 ······························································· 172 3. 경제사업 활성화 기본 방향 ···································································· 177 4. 경제사업 활성화와 투자방향 ·································································· 193 5. 경제사업 활성화를 위한 필요자본금 설정 ············································ 206 제5장 농협중앙회 신용사업 활성화 방안 1. 금융환경 및 국내 은행산업의 경쟁상황 변화 ······································ 213 2. 농협중앙회 신용사업 경쟁력 분석 ························································· 231 3. 농협중앙회 신용사업부문 활성화 과제 ·················································· 245 4. 농협중앙회 신용사업부문 활성화 방안 ·················································· 259 제6장 상호금융 활성화 방안 1. 상호금융의 현황과 과제 ·········································································· 271 2. 상호금융의 미래와 도전과제 ·································································· 288 3. 상호금융체제 개편방안 ············································································ 305 제7장 교육지원사업 효율화 방안 1. 교육지원사업 현황 ··················································································· 322 2. 사업구조개편이 교육지원사업에 미치는 영향 ······································ 332 3. 교육지원사업 효율화 방향 ······································································ 335 제8장 일선조합과의 연계 제고방안 1. 경제지주회사와 일선조합 연계방안 ······················································· 340 2. 금융지주회사와 일선조합 연계강화 ······················································· 355 3. 농협중앙회 지역조직의 개편방안 ··························································· 358.

(9) vii 제9장 사업구조 개편에 따른 세제지원방안 1. 현행 과세체계 ··························································································· 368 2. 법인분리에 따른 조세의 문제 ································································· 373 3. 원활한 신경분리를 위한 세제개정(안) ··················································· 385 4. 농업협동조합의 원활한 사업분리를 위한 세제개정(안) ······················ 393 제10장 사업구조 개편에 따른 기대효과 1. 사업구조개편에 따른 기대효과 ······························································· 404 2. 비용(편익감소) 산출 ················································································· 405 3. 편익증가분 산출 ······················································································· 407 참고 문헌 ··········································································································· 417.

(10) viii. 표 차 례. 제1장 표 1- 1. 농협중앙회 경영성과 예측 ····························································· 4 제2장 표 2- 1. 농협중앙회 전체사업의 손익 변화 추이 ····································· 14 표 2- 2. 농협중앙회 사업부문별 당기순이익 ············································ 14 표 2- 3. 농협 대비 시중은행 수익성 비교 ················································ 16 표 2- 4. 신용사업부문 손익현황 ································································· 16 표 2- 5. 경제사업부문의 수지구조 현황 ···················································· 18 표 2- 6. 경제사업부문(농업경제+축산경제) 손익현황 ······························ 18 표 2- 7. 사업분리 유형별 차이점 ······························································· 30 표 2- 8. 지주회사제도의 장단점 ································································· 34 표 2- 9. 농협중앙회 경제사업 구분 ··························································· 43 표 2-10. 역할분담 대안 구분 ······································································· 48 표 2-11. 대안별 고려사항 평가 ··································································· 51 표 2-12. 일본 전국농협중앙회의 역할 ························································ 52 표 2-13. 농협중앙회 신용사업부문 이익금 ·············································· 54 표 2-14. 교육지원사업회계 사업규모 ························································· 55 표 2-15. 기본자기자본 조달방안의 구분 ···················································· 59 표 2-16. 농협중앙회 이익적립금 추이 ························································ 60 표 2-17. 농협중앙회 납입출자금 추이 ························································ 61 표 2-18. 우선출자 등의 비교 ······································································· 62 표 2-19. 상호금융특별회계 정기예치금 활용의 장단점 ··························· 63.

(11) ix 제3장 표 3- 1. Danish Crown 협동조합의 매출액 (2006년) ······························ 76 표 3- 2. Danish Crown 협동조합의 조합원제도 ······································· 77 표 3- 3. Danish Crown협동조합의 주요 자회사 현황 ······························ 80 표 3- 4 전통모형 협동조합과 기업모형 협동조합의 비교 ······················· 83 표 3- 5. 크레디아그꼴의 조직별 지위 ························································ 92 표 3- 6. 이사회 구성 및 자격 ··································································· 100 표 3- 7. JA의 경제사업 규모 ···································································· 107 표 3- 8. JA의 사업부문별 적자농협 현황 ··············································· 107 표 3- 9. 전농의 사업규모 변화 ································································· 108 표 3-10. 현단위 원예 판매사업의 기능 재구축 ······································ 113 표 3-11. 한국 농협중앙회와 일본 전농의 자회사 관리체계 비교 ········ 122 표 3-12. 일본 농협법의 자회사 관련 규정 ·············································· 124 표 3-13. 농림중금의 연도별 주요경영지표 추이 ····································· 134 표 3-14. 농림중금 자회사 현황(’08.9월말 현재) ····································· 135 제4장 표 4- 1. 농협경제부문 주요시설 현황 ······················································ 148 표 4- 2. 농협 보유 산지유통센터 현황 ···················································· 148 표 4- 3. 산지유통전문조직 연도별 선정현황 ·········································· 149 표 4- 4. 연합마케팅 참여조직 현황 ························································· 149 표 4- 5. 연합마케팅 사업실적 ··································································· 150 표 4- 6. 조합공동사업법인 현황('07년말 기준) ······································ 150 표 4- 7. 농협 수급안정사업 추진현황 ······················································ 151 표 4- 8. 공동계산제 추진비율 ··································································· 152 표 4- 9. 쌀 수매자금 정부 및 농협 실적 ················································ 152 표 4-10. 주요 농자재 실적 및 시장점유율 ·············································· 153.

(12) x 표 4-11. 농협중앙회 소비지 유통시설 현황 ············································ 155 표 4-12. 농협중앙회 소비지 유통사업 실적 현황 ··································· 155 표 4-13. 농협 공판장 연도별 사업실적(청과, 화훼) ······························· 156 표 4-14. 종합유통센터 도소매 취급비율 ·················································· 157 표 4-15. 농협 하나로클럽의 매장수 및 매출액 ······································ 157 표 4-16. 농협 하나로마트 매장수 및 매출액 ·········································· 158 표 4-17. 신토불이창구의 점포수 및 사업실적 현황 ······························· 158 표 4-18. 직거래 장터 개장 실적 ······························································· 159 표 4-19. 농협 e-쇼핑 사업실적 및 시장점유비 ······································· 159 표 4-20. 농협 식품사업 총괄 현황 ··························································· 162 표 4-21. 회원농협 농산물 가공제품의 판매실적 ····································· 163 표 4-22. 농협 인삼농협 가공사업 현황(2008) ········································· 164 표 4-23. 농협 단체급식 규모 ····································································· 164 표 4-24. 농협 군납사업 추진 실적 ··························································· 165 표 4-25. (주)농협물류의 사업실적 ···························································· 165 표 4-26. 농협무역의 농산물 수출 실적 ···················································· 166 표 4-27. 농협축산경제사업 참여주체 현황 ·············································· 167 표 4-28. 농협축산경제사업 종사자 현황(2009년) ··································· 168 표 4-29. 주요 사업장 현황(2009년 현재) ················································· 169 표 4-30. 농협 경제사업 실적(2008) ·························································· 170 표 4-31. 농협 축산경제사업의 도·소매 부분 실적 ································· 170 표 4-32. 중앙회와 계열사의 축산경제사업 실적(2009) ·························· 171 표 4-33. 부문별 축산경제사업(2008) ························································ 172 표 4-34. 최근 3개년 경제사업 수익률 ····················································· 175 표 4-35. 일본 전농의 자회사화 전략 ······················································· 179 표 4-36. 도매 조직형태의 장단점 ····························································· 185 표 4-37. 자회사별 역할 및 사업방향 ······················································· 191 표 4-38. RPC 투자규모 ·············································································· 194.

(13) xi 표 4-39. 원예분야 투자규모 ······································································· 195 표 4-40. 농자재분야 투자규모 ··································································· 196 표 4-41. 도매사업부문 투자규모 ······························································· 197 표 4-42. 소매사업부문 투자규모 ······························································· 198 표 4-43. 식품사업부문 투자 규모 ····························································· 199 표 4-44. 물류사업부문 연차별 투자 계획 ················································ 199 표 4-45. 축산 생산자재 사업 투자규모 ···················································· 201 표 4-46. 축산 가공사업 투자규모 ····························································· 204 표 4-47. 축산 도매·판매사업 투자규모 ···················································· 206 표 4-48. 경제사업부문 투자금 ··································································· 211 표 4-49. 투자 계획 요약 ············································································ 212 제5장 표 5- 1. 국내은행 자산 구성변화 ····························································· 222 표 5- 2. 금융권별 대출추이 ······································································· 224 표 5- 3. 영업이익구성 및 당기순이익 추이 ············································ 228 표 5- 4. 생산성 추이 ·················································································· 229 표 5- 5. 여신건전성 추이 ·········································································· 230 표 5- 6. 주요경쟁은행 총자산성장률 변동추이 ······································· 234 표 5- 7. 은행별 BIS 자기자본비율 추이 ················································· 239 표 5- 8. BIS기준 자기자본(2008년말) ······················································ 252 표 5- 9. 농협중앙회 신용사업부문 위험가중자산 및 BIS자기자본비율 변동추이 ························································································ 253 표 5-10. 농협중앙회 자본금 및 이익잉여금 변동추이 ··························· 255 표 5-11. 농협중앙회 자본소요량 추정결과 ·············································· 255 표 5-12. 농협중앙회 추가자본소요량 시뮬레이션 결과요약 ·················· 258 표 5-13. 금융지주회사 기본자본비율 9% 유지를 위한 추가자본금소요 ··· 262 표 5-14. 금융지주회사 분리시 추가자본금 추정 ····································· 264.