农民专业合作社财务绩效影响因素研究——基于福建省合作社的实地调查

Influencing Factors on Financial Performance of Farmers' Professional Cooperatives——Based on the Field Investigation of Fujian's Cooperatives

通过对福建省80家农民专业合作社的实地调查,从合作社的基本情况、理事长特征、治理活动和外部环境四个维度构建影响合作社财务绩效因素的指标,并提出理论假设。运用结构方程模型分析法对样本数据进行实证分析,研究表明,农民专业合作社的基本情况、理事长特征、治理活动和外部环境对合作社财务绩效均有正向影响,其中合作社的基本情况对财务绩效影响最大。最后,有针对性地提出改进农民专业合作社财务绩效的对策建议。

Based on the field investigation of the 80 farmers’ professional cooperatives in Fujian,the indicators of the influencing factors on the cooperatives’ financial performance were built from the four dimensions of the basic situation,the directors’ characteristics,the governance activities and the external environment of the cooperatives.And the theoretical assumptions were also proposed.Then,an empirical analysis on the sample data was carried out by using the structural equation model analysis,and the results showed that the basic situation,the directors’ characteristics,the governance activities and the external environment of the farmers’ professional cooperatives had a positive influence on the cooperatives’ financial performance,among which the basic situation of the cooperatives had the greatest influence.Last,the countermeasures were put forward to improve the financial performance of farmers’ professional cooperatives.