基于不同法人治理结构的烤烟专业合作社绩效评价

Performance Evaluation of Professional Flue-cured Tobacco Cooperatives Based on Different Corporate Governance Structures

利用陕西省安康、商洛和宝鸡3市38家烤烟专业合作社的调查数据,基于不同法人治理结构视角,运用层次分析法构建绩效评价指标体系对两种不同类型的烤烟专业合作社进行实证分析。研究结果表明:38家烤烟专业合作社可以根据法人治理结构的不同分为“外部委托代理人型”与“内部委托代理人型”两种类型。“外部委托代理人型”烤烟专业合作社在社员人数、理事会核心成员构成比例、股权集中程度及监督力度等法人治理结构方面具有明显的优势,在吸纳了更多的农户入社、提高烤烟专业合作社经济收益的同时,也保证了绝大多数农户在股权分配、民主决策参与及合作社监督等方面的权利。这有利于基层民主的完善,有利于显著提高烤烟专业合作社管理效率,从而提高农户整体烟叶生产水平。因此,改善法人治理结构是促进农民专业合作社发展的重要途径。

Based on the survey data of 38 professional flue-cured tobacco cooperatives in Ankang,Shangluo and Baoji of Shaanxi Province,and the perspective of different corporate governance structures,the analytic hierarchy process was used to construct a performance evaluation index system to conduct empirical analysis of two different types of flue-cured tobacco cooperatives.The research results show that:the 38 cooperatives can be divided into two types:“External Entrusted Agent Type”and“Internal Entrusted Agent Type”according to different corporate governance structure.The main reason lies in the fact that the“external entrusted agent type”cooperatives have obvious advantages in terms of the number of members,the proportion of the core members of the board of directors,the degree of equity concentration and the supervision of the corporate governance structure,and attract more farmers to join the cooperatives and improve the flue-cured tobacco.At the same time,the economic benefits of professional cooperatives also ensure the rights of most farmers in equity allocation,democratic decision-making participation and cooperative supervision.This is conducive to the improvement of grassroots democracy,and is conducive to significantly improving the management efficiency of professional flue-cured tobacco cooperatives,thereby improving the overall level of tobacco production.Therefore,improving the corporate governance structure is one of the important ways to promote the development of farmers’professional cooperatives.