关于农民专业合作社若干财务问题的思考

Solutions to Finance Constraints in Farmer Cooperatives in China

主要为缓解小农户生产和大市场之间的矛盾而产生的中国新型农民专业合作社,可能成为解决"三农"问题的一个重要支撑,这种合作社的存在和发展当前面临着紧迫的财务掣肘问题。从农民专业合作社的转轨背景、发展阶段、成员资源禀赋和利益分配设计等制度视角出发,对当前我国农民专业合作社在筹资、财会制度、利益分配和国家支持等方面存在的突出问题进行了总结和梳理,在解析这些问题的产生基础上,就渠道的拓展、财务制度体系的完善、分配机理的理顺和配套政策措施的出台等提出了相应的对策和建议。

The new style farmer cooperatives mainly created to ease the unbalance between small- scale farmer produeing and bigger market demand in China rural area could lead a crucial role in the progress of dealing with the issues of agriculture, farmer and rural area, however, the farmer cooperatives are highly constrained by the financing problems eurrentlyo This article summarize the highlighted issues existing in China farmer cooperatives in a institutional perspective including both its background, developing phase and endowment of resources between members, as well as its profit distribution mechanism design, and policies and suggestions are presented on a basis of detailed analysis concerning eorrespending matters.