合作化时期农业生产合作社财务管理问题及其应对

Financial Management Problems of Agricultural Production Cooperatives in the Period of Cooperation and the Countermeasures

合作化时期,农业生产合作社逐步建立健全财务管理和会计工作制度,发挥了财务工作对于发展生产和合理分配的保证作用和监督作用,逐步消除了财务管理的混乱现象,提高了财务管理水平,保证了农业生产合作社增加生产和提高社员收入,从而巩固和发展了农业生产合作社,推进了合作化运动的发展。合作化时期农业生产合作社的财务管理积累了丰富的经验,对当前农村农民合作社的经营管理提供了鉴戒和启示。

During the period of cooperation,agricultural production cooperatives gradually established and improved the financial management and accounting work system,played the role of financial work in ensuring and supervising the development of production and reasonable distribution,gradually eliminated the confusion of financial management,improved the level of financial management,ensured that agricultural production cooperatives increased production and increased member income,thus consolidating and developing agricultural production cooperatives.It has promoted the development of the cooperative movement,which is of great political and economic significance.During the cooperative period,the financial management of agricultural production cooperatives has accumulated rich experience,which provides lessons and inspiration for the current management of rural farmers'cooperatives.