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이름: 신생

2004/2/29(일)

협동조합 7대 원칙에 비추어본 농협법의 문제점과 개선방향 1.

협동조합 7대 원칙에 비추어본 농협법의 문제점과 개선방향

장 종 익((사)한국협동조합연구소 소장)

Ⅰ. 문제제기
Ⅱ. 선진국 협동조합의 최근 흐름과 세계 협동조합법률의 최근 동향
Ⅲ. ICA의 협동조합 정의와 가치
Ⅳ. 협동조합 7대 원칙과 농협법의 문제점
Ⅴ. 농협법의 개선방향
Ⅵ. 맺음말

Ⅰ. 문제제기

새 정부의 출범과 함께 지난 정부 하에서 추진되었던 농협개혁이 다시 추진될 전망이다. 지난 1999년에 (구)농협법, (구)축협법, (구)인삼협동조합법 등 세 가지 법률이 농협법으로 통합되어 개정되고 (구)축협중앙회와 (구)인삼협동조합중앙회가 (구)농협중앙회에 사실상 흡수합병될 정도로 농협 등은 적지 않은 변화를 겪었다.

그러나 신용사업과 경제사업의 분리문제로 대표되는 농협중앙회의 구조개혁문제는 해결되지 않아 이 문제에 관한 연구용역의 결과가 지난 6월 국회에 제출된 상태이며, 중앙회의 통합과 조합관련 법조항의 일부 개정에도 불구하고 조합원들의 농협개혁의 요구는 오히려 높아지고 있다. 결국 새 정부는 민주당의 대통령선거공약에서 제시한 농협개혁의 문제를 농정개혁과제의 실현 차원에서 추진할 가능성이 높아졌다.

농협 개혁은 제도개혁, 관련 주체의 의식개혁과 인적 순환 등을 포함하고 있지만, 제도개혁이 후자의 내용을 촉진하거나 수반한다는 점에서 제도개혁이 핵심이라고 할 수 있다. 제도개혁은 농협법과 이에 관련된 법률의 개혁, 농협의 사업 및 경영과 구조에 영향을 미치는 정부의 정책과 예산의 개혁, 농협법의 하위규정과 농협의 자치규약 및 규정의 개혁 등을 포함하고 있으나 그 핵심이 바로 농협법이라고 할 수 있다.

농협개혁작업의 결과는 1차적으로 농협법의 개폐로 귀결된다. 더욱이 우리나라의 농협법은 본문 174조 부칙 21조뿐만 아니라 관련법률의 수많은 준용규정을 담고 있는 방대하고 세부적인 성격을 띠고 있어 농협의 조직, 사업, 경영에 깊게 작용하고 있다.

최근 이러한 농협법의 규제적인 측면에 주목하고 새로운 협동조합운동의 흐름을 반영하기 위하여 농협법을 비롯한 각종 협동조합법을 대폭 간소화하고, 협동조합기본법을 제정해야 한다는 주장도 제기되고 있다.
또한 신기엽(2002a)은 북미학계의 협동조합이론의 논의동향에 대한 심도 깊은 검토에 입각하여 한국농협 문제의 보편성을 도출해내고 있어 주목된다.

개방형 조합원제도, 조합원 1인1표제, 출자증권의 시장거래 금지 등을 주요 내용으로 하는 것이 전형적인 전통모형 협동조합의 형태라고 규정하고, 이 전통모형 협동조합은 생산 지향적 사업구조와 조합원의 동질성이 유지되는 조건하에서는 합리성을 발휘하였지만, 시장경쟁의 격화 및 시장 지향적 사업구조와 조합원 구성의 이질화가 심화되는 조건하에서는 합리성을 상실한다는 것이다.
조합원의 협동조합 참여부족 문제와 협동조합의 봉사부족문제는 신제도경제학적 이론에 입각해볼 때, 기간문제(horizon problem), 위험회피문제(portfolio problem), 통제문제(control problem), 무임승차문제(free-rider problem), 영향력비용문제(influence cost problem)에 기인하는 것이기 때문에 이는 한국농협의 고유한 문제가 아니라 서구농협도 겪어왔던 전통모형 협동조합의 보편적 문제로 이해되어야 한다는 것이다.

이를 "한국농협의 태생적 한계"로 문제의 원인을 돌리는 것은 합리적이지 못하다는 결론을 내리고 있다. 아울러 ICA협동조합원칙이 소비자협동조합의 측면에 경사된 점을 비판하고 협동조합 원칙을 현실적 요구에 맞게 수정할 것을 주장한다.

그리고 자기자본 확보를 위해 외부출자를 확대하고 투자자 이익을 보장하는 방안, 시장세분화 전략에 대응하여 조합원을 유형별로 세분화하여 그에 맞는 다양한 사업방식과 이익배분방식을 추구하는 시장지향적 사업전략을 수립하는 방안, 새로운 부가가치 사업분야에의 참여를 위해 출자액에 비례한 사업이용권 부여와 출자증권의 시장거래를 도입한 신세대 협동조합의 경영방식 등을 서구농협이 채택하고 있는 비례모형 협동조합(Proportional Cooperatives)에서 우리 농협의 구조문제의 해결책을 찾아야 한다는 주장이다.

이러한 주장은 당연히 농협법의 개정을 시사하고 있다.

본고는 우리 농협문제의 해결을 위한 하나의 시도로서 농협법의 문제점을 1995년 ICA 협동조합 정체성에 관한 성명에 기초하여 파악해보고, 그 개선방향을 제시하고자 한다.

Ⅱ장에서는 세계 협동조합의 최근 흐름과 각국 협동조합법률의 최근 추이를 검토하여 ICA협동조합원칙이 이러한 흐름과 추이에서 나타난 협동조합 실천가들의 현실적 고민과 미래지향성에 기초하여 협동조합의 정체성을 최대한 반영하고 있다는 점을 밝힐 것이며, 그리하여 ICA 협동조합원칙이 우리나라에도 현실적 적용의 탄력성과 실천적 함의를 모두 겸비하고 있다는 점을 강조할 것이다.
Ⅲ장에서는 "협동조합의 원칙은 협동조합의 가치를 실행하기 위한 지침"이라는 점에서 협동조합의 정의와 가치의 의미를 살펴본다.

Ⅳ장에서는 협동조합의 7대 원칙이 어떻게 현실에 적용되는가와 우리농협의 문제점을 원칙별로 정리한 후에 농협법의 문제점을 분석하였다.
Ⅴ장에서는 ICA원칙과 ILO의 협동조합법률에 관한 가이드라인에 입각하여 농협법의 개선방향을 제시한다.

Ⅱ. 선진국 협동조합의 최근 흐름과 세계 협동조합법률의 최근 동향

1. 선진국 협동조합의 최근 흐름

농협 뿐만 아니라 협동조합 전체, 선진국 뿐만 아니라 개발도상국, 동구 등 체제전환국 등 세계 대부분의 나라에서 협동조합은 체제 개편 중이다. 선진국 농협을 중심으로 그 변화의 특징을 요약하고자 한다.

(1) 조직구조의 변화

첫째, 연합회조직 모델이 쇠퇴하고 있다. 특히 스웨덴, 덴마크, 노르웨이 등에서는 연합회조직 모델이 폐기되었다. 존스톤 버챌에 따르면, 연합회조직은 농협뿐만 아니라 소협 등 다른 조직에서 쇠퇴하고 있는 것을 알 수 있다.

"협동조합이 세계화와 경쟁의 격화 속에서 생존하기 위해서는 협동조합간 협동이 절실히 필요하다. 그러나 그동안 이루어져왔던 전통적인 협동방식인 연합회는 의문시되기 시작하였다. 그 이유는

첫째, 연합회 방식은 그 회원이 비교적 규모가 비슷할 경우에만 안정적이다. 전후 선진국에서 농협, 신협, 소협의 구조개혁으로 규모가 큰 몇몇 협동조합이 생겨났고, 이 협동조합들은 전통적인 협동조합도매업이나 제조업의 서비스를 통한 보완이 더 이상 필요하지 않게 되었으며, 전국연맹에서 제공되던 법률·자문 서비스도 필요하지 않게 되었다.

그러나 노르웨이와 일본의 소협처럼 소규모조합들이 대부분인 나라에서는 연합회는 여전히 잘 움직이고 있다. 반면에 스톡홀름과 비엔나의 경우처럼 대도시를 관할하는 하나의 조합이 존재하는 경우나, 영국처럼 대규모 전국조합의 경우에는 연합회와 조합의 관계는 지극히 제한되어 있다.

둘째, 연합회구조하에서는 취약한 조합은 때때로 보조를 통하여 생존할 수 있었다. 그러나 이러한 보조는 조합의 구조개혁을 지연시켜왔으며, 건전한 조합들로부터 비난을 받아왔다.

셋째, 연합회는 보통 동종의 협동조합간 협동에 제한되어 있는데 비해 이종의 협동조합간 협동, 즉 농협과 소협간의 공동사업과 협력 등을 하기에는 적합하지 않다. 넷째, 연합회체제는 붕괴되고 있다. 오스트리아와 핀란드의 경우처럼 전국적 규모의 조합들로 전환되었으며, 스웨덴처럼 소규모조합들을 위한 지주회사를 설립하여 통일성과 전국적 표준을 창출하고 있다."
반면에 금융환경의 변화에 대응하여 네덜란드와 프랑스의 신용농협들은 연합조직을 더욱 강화하는 방향으로 나아가고 있다.

프랑스의 크레디아그리꼴전국중앙은행(CNCA)와 네덜란드의 라보뱅크네덜란드 등은 신용농협의 대표적인 사업연합조직이며, 크레디아그리꼴전국연합회(FNCA)는 비사업기능을 담당하는 조직이다. 프랑스의 경우 1999년 현재 신용농협의 직원이 7만여명인데 비해 CNCA 및 관련 자회사의 직원도 2만 2천여명, 네덜란드의 경우 신용농협의 직원이 3만 7천여명이고, 라보뱅크네덜란드 및 관련 자회사 직원이 1만 6천여명으로 농협의 여유자금 운용 등에 대한 연합조직의 기능이 매우 발달되어 있다.

둘째, 모든 부문에 걸쳐 조합간 합병, 조합과 연합회간의 합병이 진행되고 있다. 이로 인해 대규모조합이 꾸준히 탄생하고 있다. 덴마크와 스웨덴의 경우 전국 단일낙농협동조합이 탄생하고 있으며, 1949년도에 700개에 달하던 네덜란드의 품목별 판매 및 가공농협은 2000년 현재 19개에 불과하다. 범위의 경제를 실현하기 위해서 서로 다른 품목을 취급하는 조합간의 합병(Multi-String Cooperatives)도 이루어지고 있다.

셋째, 협동조합이 규모의 경제와 범위의 경제를 추구하기 위하여 주식회사를 인수하는 사례가 늘어나고 있다.

넷째, 조합원의 부가가치를 제고하고 조합의 시장 대응력을 제고하기 위하여 수직적 통합이 더욱 강조되고 있다.

다섯째, 신세대협동조합과 같은 새로운 협동조합모델이 출현하고 있다. 특히 자본이 많이 소요되는 가공판매협동조합에서 출하권을 통하여 개별조합원의 출자금비율과 조합이용비율의 일치를 도모하고 있다.
이는 출자는 하지 않고 이용만 하려고 하는 무임승차자 문제를 해결하고, 새로운 출하권의 발행을 통하여 자본을 조달하며, 출하권의 거래 허용을 통하여 조합의 경영성과와 미래의 잠재적 가치에 따라 출하권의 가격도 변동하게 된다.
이는 사실상 출자증권가격의 변동을 의미하는데, 이로서 협동조합이 지니고 있는 경영성과의 평가 부족 및 장기투자의 저해문제를 해결하는데 기여하게 되며, 조합원의 포트폴리오 문제 해결에도 기여하게 된다. 또한 이 조합은 출자좌당 출하물량이 규정되어 있기 때문에 결과적으로 폐쇄형조합원주의라고 할 수 있다.

(2) 자본조달(소유권)의 변화

협동조합의 최대의 취약점이라고 할 수 있는 자본조달의 애로 문제를 해결하기 위하여 첫째, 자본조달처를 조합원에서 제한된 수의 비조합원으로 확대하였다.

1987년 스웨덴 협동조합법은 비조합원에 대한 협동조합채권의 판매를 허용하였으며, 1998년 캐나다 협동조합법은 투자증권의 발행, 변동가치의 조합원출자증권의 발행을 허용하였다. 1992년 프랑스의 협동조합근대화법은 비조합원투자자와 유보금의 편입을 통한 조합원출자금의 재평가를 허용하였으며, 1992년 이탈리아 협동조합법은 소위 재정후원조합원제도를 도입하였다.
심지어 독일, 이탈리아, 남아프리카, 프랑스 등에서는 1인 1표 원칙이 완화되거나 자본조달을 용이하게 하기 위하여 폐기되었는데, 이러한 추세는 많은 협동조합연구자들에 의하여 비판되고 있다.

둘째, 출자금을 1좌 이상의 자유출자에서 이용고에 비례한 의무출자로 전환하고 있다. 프랑스 및 네덜란드의 경우, 농협에 대한 출자금도 농협에 대한 농산물 출하액의 8-10% 납입을 의무화하고 있어 규모가 큰 농가는 많은 출자를 내도록 하고 있으며, 심지어 네덜란드는 출하액의 차이에 따라 조합원의 의결권의 차이를 두고 있어 대규모농가 중심의 농협 운영 및 소규모조합원의 배제가 노골화되고 있다.

셋째, 심지어 북미 및 캐나다 지역의 신세대협동조합에서는 출자증권의 양도가 가능하여 자본조달을 더욱 용이하게 만들고 있다. 물론 출자증권의 거래는 이사회의 승인하에 이루어지고 있다.

(3) 지배구조의 변화

대규모 조합에 있어서 경영진과 이사회의 기능상의 분리가 보다 가속화되어 경영진의 권한이 강화되고 있으며, 동시에 대부분의 나라에서 경영진에 대한 견제 및 경영투명성의 제고를 위한 방안 마련에 전념하고 있다. 일본농협법에도 경영관리위원회와 이사회의 분리에 관한 선택 규정이 최근에 도입되었다.

인적결합체로서의 협동조합과 기업체로서의 협동조합을 분리하는 추세도 가속화되고 있다. 특히 대규모조합에 있어서 총회와 이사회를 지닌 협동조합은 조합원의 의견수렴활동에 치중하고 일체의 사업은 100% 자회사를 통하여 해결하는 방식으로서 수출 등 고도의 마켓팅이 요구되는 네덜란드 및 프랑스의 농협 등에서 나타나고 있다.

비조합원의 출자와 조합의 대규모화, 경영진의 권한 강화에 따라 이사회에 외부의 전문가 및 외부소유자의 참여가 늘어나고 있다.

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669	[대구·경북] 농림부, 구미 장천농협 업무정지	신생	2004/02/29	752

668	Re..[농협 이대로는 안된다] <2> 주객이 전도된 농협...	신생	2004/02/29	636

667	협동조합 7대 원칙에 비추어본 농협법의 문제점과 개선방향...	신생	2004/02/29	853

666	Re..책소개 "협동조합운동" 역자 ; 장종익소장	목련	2004/02/29	11623

665	축협을 살리자[한중일보 사설 : 2004. 2. 23.]	신생	2004/02/28	535

664	Re..농협중앙회 사기대출 사건 전모	겨우사리	2004/02/29	617

663	축협사태의 본질을 아시는 분들께....	한탄강사랑	2004/02/28	447

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660	우리 민족의 문제는	느티나무	2004/02/28	467