農協信用事業の展開と独自の資金供給・決済システムの特徴

組合員勘定制度未実施の北海道S農協を対象に

抄録

"S" agricultural cooperative (ag-coop) has constructed and provided the original financing and fund settlement system for member farmers within its financial services, although almost all the ag-coops in Hokkaido have adopted the common members' account system which is called "Kumiai-in Kanjo". This paper focuses on and analyzes the mechanism of system of "S" ag-coop, and evaluates its contribution based on a comparative analysis between the two systems. The most important contribution of the system of "S" ag-coop is that it required deposits from farmers in order to set up farming and household payment funds for a whole year in separate accounts for each purpose. As a result, it enables farmers to operate under their own savings, rather than incur debt.