【作者】 张文；

【导师】 符刚；

【作者基本信息】 四川农业大学 ， 农业经济管理， 2014， 硕士

【副题名】以龙泉驿区为例

【摘要】 农民专业合作社是农民进入市场、参与竞争的良好形式,同时也有利于农业产业化的推进。而农民专业合作社的财务治理状况是组织效率高低之关键,不仅关系着整个农村经济的发展前景,还关系到我国农民专业合作社的效益。本文在农民专业合作社的“公司化”本质背景下,以委托代理、不完全契约、财权流理论为基础,利用成都龙泉驿区四十一家农民专业合作社的调查数据,采取案例分析、描述分析、层次分析等方法对农民专业合作社财务治理效果进行评价。文章共分六个部分：第一部分是导论,首先介绍论文的选题背景和意义,接着介绍国内外农民专业合作社财务治理的研究动态,在此基础上引出本文所要研究的问题。最后介绍本文的研究方法、技术路线等；第二部分为农民专业合作社财务治理研究的理论基础,结合了委托代理理论、不完全契约理论和财权流理论,探讨农民专业合作社的本质；第三部分为农民专业合作社财务治理现状的分析,主要对当前农民专业合作社财务治理机构、机制及环境的现状进行分析。第四部分是农民专业合作社财务治理的评价指标体系与方法；第五部分是龙泉驿农民专业合作社财务治理效果分析与评价；第六部分为结论及建议,得出研究结论,并提出完善农民专业合作社财务治理的对策,以及本文的不足与展望。通过分析,发现：(1)农民专业合作社财务治理效果一般。由于大多指标的得分情况都不好,占据较高权重指标的得分普遍不高,从而导致整个财务治理效果不好。(2)就财务治理对合作社的重要程度来讲,财务治理结构比财务治理机制和财务治理环境都要高得多。(3)合作社的财务治理情况的排名与我们在调查时所了解到的合作社的经营情况基本吻合。龙泉驿各合作社的财务治理效果情况呈现出不均衡状态。更多还原

【Abstract】 Farmer cooperatives is the best form to compete into the market, but also conducive to the promotion of agricultural industrialization and plays an important role of new rural construction. In the process of developing Farmer cooperatives, the financial governance is the key to the level of organizational efficiency, it influences not only the prospect of the entire rural economy, but also the effectiveness of farmer cooperatives. This paper is based on the essential background of farmer cooperatives "corporatization ", agency by agreement, incomplete contracts, property rights flow theory, with the use of survey data about forty-one farmer cooperatives data in Longquan District Chengdu to evaluate the effect of financial governance by case analysis, descriptive analysis, method -level analysis of farmers’ cooperatives.The article is divided into six parts:the first part is the introduction, which introduces the background and significance of the paper. Then introduce research trends of farmer cooperatives financial governance at home and abroad, on the basis of which to elicit issues of study. Finally, it concerns about research methods, technical routes of this article. The second part is the theoretical basis of farmer cooperatives financial governance. This section combines agency theory, incomplete contract theory and flow theory to explore the nature of the farmer cooperatives. The third part analyzes the status quo of financial governance of farmer cooperatives. It mainly focuses on the current status of its financial governance institutions, mechanisms and financial environment. The fourth part is the establishment of evaluation system of farmer cooperatives financial governance. The fifth part is the comprehensive evaluation of the the effect of farmer cooperatives financial governance in classified Longquan District. The sixth part is the conclusion and recommendations. Draw conclusions, and improving farmers’ cooperatives financial governance measures, and making prospects of this article.The conclusion through analysis is drawn as, (1)The effect of farmer cooperatives financial governance is generally unsatisfactory. Since most of the indicators scores are not good, occupy a higher weight index score is generally not high, resulting in overall financial management is not effective.(2)compared to the financial governance andfinancial governance environment, cooperative financial governance structure is much important, financial governance structures occupy a very important position. (3) The rank of the financial governance of cooperatives matches that we’ve learned in the investigation of the operation of cooperatives kissing.Financial governance of each cooperatives showing imbalance in Longquan.更多还原