摘要
农地经营权流转与农业适度规模化经营是我国现代农业发展的方向,农地经营权入股是其中特别值得探索的一种流转模式,因此对农地经营权入股的绩效评价研究具有非常重要的理论与实践意义.以利益相关者理论为主要依据,分别从参与入股经营的经营方、投资方、权利所有方以及监管方4个利益相关者维度构建具有动态平衡效应的绩效评价模式,以测度农地经营权入股流转中利益相关者各方的利益实现,为农业领域的绩效评价研究提供新的思路、方法以及理论依据.
Direction of modern agricultural development is the transfer of farmland management rights and the appropriate management of farmland scale. Farmland management rights shares is a turnover mode which is particu-larly worth exploring. So it is of important theoretical and practical significance to research the performance evalua-tion of farmland management right shares transfer. In this paper, it is mainly based on stakeholder theory and come from business side, investor, the right to own side and regulators to construct the performance evaluation model which has dynamic equilibrium effects. It can be used to measure the benefits derived by stakeholders in farmland management right shares transfer, and provide new ideas, methods, and theoretical basis to process the perform-ance evaluation of the agricultural sector.
作者
李灿
李晓彤
LI Can LI Xiao-tong(School of Accounting/Center for Finance and Accounting, Hunan Business College, Changsha 410205, China)
出处
《湖南师范大学自然科学学报》
CAS
北大核心
2016年第6期20-25,共6页
Journal of Natural Science of Hunan Normal University
基金
教育部人文社会科学研究规划基金资助项目(14YJAZH041)
关键词
农地经营权
入股
绩效评价
利益相关者
farmland management right
shares transfer
performance evaluation
stakeholders