农民专业合作社财务管理系统应用的影响因素及改善策略——以江苏省为例

The influencing factors and some improvement suggestions for the adoption of financial management system by professional farmer cooperatives: A case study of Jiangsu Province

农民专业合作社财务管理系统应用的推广,对提升农民专业合作社的财务管理信息化和规范化具有重要意义。基于江苏省农民专业合作社的调研数据,运用因子分析法和因子评点法,分析农民专业合作社财务管理系统的应用现状,探讨影响农民专业合作社的财务管理系统应用的主要因素。结果表明,与财务人员和农民专业合作社负责人相关特性、财务管理系统的一些特征以及农民专业合作社的经营情况等都是影响财务管理系统应用的主要因素;其中财务管理系统使用便捷及售后服务对财务管理系统应用的影响度最大,而农民专业合作社的财务人员的基本素质对财务管理系统应用的影响度最小。每个合作社的财务管理系统应用水平受到合作社经营情况、财务人员和合作社负责人等7个主要因素的影响不同,因此,针对不同农民专业合作社提出转变经营管理理念、壮大经营规模以及加大资金投入等相关改善策略。

The adoption of financial management system by professional farmer cooperatives is very important for promoting the informatization and standardization of finance management of professional farmer cooperatives. Based on the survey data from professional farmer cooperatives in Jiangsu Province, and applying factor analysis and factor score methods, this paper analyzed the current status of the financial management system adopted by professional farmer cooperatives and identified the influencing factors. Results show that the characteristics of accountant, the characteristics of manager, the features of financial management system, and the cooperative＇s business affect the adoption of financial management system. Especially, friendly design and the customer service of financial management system were found to influence the adoption of financial management system significantly and the basic quality of accountant showed very limited influence. The adoption of financial management system was affected variously by 7 influence factors including cooperative＇s business, accountant and manager, etc. Therefore, the improvement strategies of the adoption of financial management system by cooperatives include transforming management idea, expanding business, increasing financial input, etc.