农民合作社盈余分配机制研究——基于全国农民合作社调查数据

Study on the Mechanism of Surplus Distribution in Farmers' Cooperatives——Based on National Survey Data on Farmers' Cooperatives

农民合作社作为盈利性组织,其盈余分配机制影响着农民合作社的创新发展。为了研究农民合作社盈余分配机制,文章以盈余分配机制为切入点,分别从盈余分配方式、盈余分配比例以及盈余分红形式三个方面分别进行分析。实证结果表明:合作社注册资金、示范等级及其领办主体对于盈余分配比例、分配方式和分配形式都有显著的影响。行业对农民合作社的分配比例有显著影响;而合作社的成立年限对于合作社的盈余分配机制并没有显著影响。不同特征的农民合作社可以选择合适的盈余分配机制,帮助农民合作社创新发展。

As a profitable organization,the mechanism of surplus distribution affects the innovative development of farmers cooperatives. In order to study the surplus distribution mechanism of farmers cooperatives,this paper analyzes the surplus distribution mechanism from three aspects: the surplus distribution method,the surplus distribution ratio and the surplus dividend form. Empirical results show that the registered funds,the demonstration level and the host have a significant impact on the surplus distribution ratio,distribution mode and distribution form. Industry has a significant impact on the distribution of farmers ’cooperatives. The establishment of cooperatives do not have a significant impact on the surplus distribution mechanism of cooperatives. Farmers ’cooperatives with different characteristics can choose the correct surplus distribution mechanism to help farmers’ cooperatives innovate and develop.