农民专业合作社的会计核算与收益分配:国内外研究述评

Accounting and Income Distribution of Agricultural Cooperatives:A Domestic and Foreign Review

会计核算和收益分配制度是农民专业合作社治理的基础性制度安排,关乎农民专业合作社的可持续发展和社员利益关系的协调,因而是重要的理论和实践问题。通过文献梳理发现:(1)已有文献已经根据农民专业合作社的实务发展分别从会计核算基础和制度、财务报表编制、如何利用审计方法提高农民专业合作社的信息披露水平等角度进行了研究;(2)已有文献对农民专业合作社收益分配原则进行了有益的讨论,学者们大多赞成按惠顾额返还盈余为主和有限的资本报酬分配收益的原则;(3)有关农民专业合作社会计核算与收益分配的研究内容、研究方法和研究视角等方面仍有拓展和深化的必要。

Accounting and income distribution system are the basic systems of governance for agricultural cooperatives, which involves the sustainable development of cooperatives and interest coordination among members and so is an important theoretical and practical problem. By literature review we found ： （ 1 ） Based on the practical operation of accounting in cooperatives, the existed literature has done some research from the aspects of accounting basis and system, preparing financial statements, as well as how to use auditing methods to improve the level of information disclosure. （2）The existed literature has discussed income distribution problem and most scholars are in favor that cooperatives should give priority to return of surplus by patronage and limit capital returns. （ 3 ） There is still big potential to expand and deepen the content, methods and perspectives in research on accounting and income distribution of agricul- tural cooperatives .