摘要
选取湖南省30家示范性烟农专业合作社进行了调研,借助平衡计分卡绩效分析方法,分析了烟农专业合作社经营绩效的影响因素,进而提出了强化专业化服务、完善内部治理、合理盈余分配、提高产品质量、注重创新成长、落实政策扶持等对策建议,以期能够改善合作社的经营绩效。
Thirty demonstrative tobacco farmer's specialized cooperatives in Hunan province were investigated. The factors affecting the business performance of tobacco farmer's specialized cooperatives were analyzed by using the method of balanced scoring card performance analysis,and presented the following suggestions for improving the business performance of cooperatives:strengthening the professional service,perfecting internal management structure,distributing the surplus reasonably,improving the quality of products,focusing on innovative growth,and implementing supporting policies.
作者
马巾英
童礼
MA Jin-ying TONG Li(College of Business, Hunan Normal University, Changsha 410006, China)
出处
《江西农业学报》
CAS
2017年第7期136-141,共6页
Acta Agriculturae Jiangxi
关键词
烟农专业合作社
经营绩效
平衡计分卡
Tobacco farmer
Specialized cooperative
Business performance
Balanced scoring card