专业合作社财务分配研究

On Financial Distribution in Professional Agricultural Cooperatives

合作社必须建立利益共享、风险共担财务分配制度。合作社发展中存在着经营财务分配水平低、二次财务分配不规范和财务分配披露不通畅问题,影响合作社作用的发挥和合作社事业壮大。依靠政府扶持合作社的财政、保险与税收政策推动,加强内部规范管理,坚持入社自愿、退社自由是强化财务分配规范的重要方法。

In cooperatives benefits must be shared, then to build the risk-sharing financial distribution system. Problems existed in the development of cooperatives, such as low level of financial distribution, unregulated financial distribution and unclear financial distribution, which impact the cooperatives to play a proper role in development. There are some suggestions to enhance financial distribution： to rely on government support of financial and insurance policies, strengthen internal management standards, and insist entry free policies, which are important methods to enhance the financial distribution norms.