农民专业合作社财务工作问题与对策——以湖南省61家合作社为例

Problems and Countermeasures on Financial Work of Specialized Farmers Cooperatives —Based on 61 Cooperatives of Hunan Province

财务工作不规范是农民专业合作社发展不规范的一个重要体现,它造成了合作社财务管理的混乱及合作社与普通成员之间的信息不对称,在很大程度上抑制了合作社职能的发挥。该研究从内部控制制度、会计核算和盈余分配3个方面分析当前农民专业合作社发展过程中的突出财务问题,并针对性地提出强化财务管理意识、完善内部控制制度、加强专业指导、加强资金资产管理和健全收益分配机制等建议,以促进合作社的健康发展。

The disorder in financial work is an important reflection of irregularities of specialized farmers cooperatives. It not only results in the confusion of management but also causes the information asymmetry between cooperatives and members, which restricts the function of coopera- tives to a great extent. This article analyzes the prominent financial problems of specialized farmers＇ cooperatives in three respects ： internal con- trol system, accounting computation and profit distribution. What＇ s more, the clear-aimed suggestions, in the hope of promoting a healthy devel- opment of specialized farmers cooperatives, are proposed including enhancing the awareness of financial affairs management, consummating inter- nal control mechanism, strengthening professional guidance, improving capital management, perfecting income distribution mechanism and so on.