农民专业合作社治理机制会影响其绩效吗?——基于山东、河南、陕西三省153份问卷的实证研究

Will Farmer Cooperatives' Governance Mechanisms Affect Their Performance? An Empirical Study of Shandong,Henan,and Shaanxi Provinces Based on 153 Questionnaires

相对于一般法人企业而言,农民专业合作社的经营宗旨具有社会公平与经济效率的双重属性,从而决定了合作社治理机制的特殊性,也决定了评价其绩效不能简单套用企业评价标准。文章采用山东、河南、陕西三省153份农民专业合作社的调查数据,在构建基于平衡计分卡的合作社绩效评价体系的基础上,检验了农民专业合作社治理机制对其绩效的影响。研究结果表明:我国农民专业合作社的治理机制影响了其治理绩效。其中,农民专业合作社退出指数、外部理事比例、内部监督指数与农民专业合作社绩效正相关;农民专业合作社股权集中度与绩效负相关。在此基础上提出了相应的对策建议。

Relative to the general corporate enterprises, the purpose of farmer cooperatives involves the dual attributes of social equity and economic efficiency, not only determining the specificity of cooperative governance mechanisms, but also deciding that we cannot just apply the evaluation criteria to evaluate the operational performance of enterprises. In this paper, my survey data came from 153 farmer cooperatives in Shandong, Henan and Shaanxi provinces, and I test how farmer cooperatives＇ governance mechanisms affect their performance on the basis of the balanced scorecard on performance evaluation system. My research indicates that the governance mechanisms of farmer cooperatives affect their performance. Among them, the quit index of the farmer cooperatives, the proportion of outside directors and the internal oversight index are positively correlated with the performance of farmer cooperatives, and the ownership concentration is negatively correlated with this performance. Finally, I offer corresponding