山东省青岛市农民合作社规范性评价指标体系构建及影响因素研究

The Construction and Influencing Factors of Normative Evaluation Index System of Farmers’ Cooperatives in Qingdao of Shandong Province

构建青岛市农民合作社规范性评价体系,探究其影响因素,运用因子分析法、多元线性回归模型,测算出青岛市169家合作社规范得分并借助多元线性回归模型分析影响农民合作社规范性的因素。研究发现:从规范性综合评分来看,最高为0.87,最低为-0.89,合作社间差距较大。其中,规范性较好占10.1%,规范性一般占39.1%,规范性较差占50.8%。从影响因素来看,在不考虑正负向的相关关系,各解释变量对规范性的影响程度为重大事项决策方式(0.315)>盈余返还比率(0.297)>成员账户设置(0.253)>内部监管力度(0.234)>组织机构健全程度(0.179)>年度财务公开情况(0.177)>政策完善程度(0.149)>股权结构(0.140)。调研区域规范性较差合作社占大多数,规范性程度不高,整体来看规范水平有待进一步提高。

Constructing the normative evaluation system of Qingdao farmers’cooperatives,exploring its influencing factors,using factor analysis method and multiple linear regression model,the normative scores of 169 cooperatives in Qingdao were calculated and the factors affecting the standardization of farmer’cooperatives were analyzed by means of multiple linear regression model.Research suggests in terms of normative composite scores,the highest was 0.87,the lowest was−0.89.There was a big gap between cooperatives.Among them,10.1%was well standardized,39.1%was generally standardized,and 50.8%was poorly standardized.From the perspective of influencing factors,regardless of the correlation between positive and negative directions,the influence degree of each explanatory variable on the normalization was the decision-making mode of major matters(0.315)>Surplus return ratio(0.297)>Member acount setup(0.253)>Strength of internal supervision(0.234)>Degree of organizational integrity(0.179)>Annual financial disclosure(0.177)>Degree of policy perfection(0.149)>ownership structure(0.140).The majority of cooperatives with poor stand-ardization in the research area were not highly standardized. On the whole, the standard level needed to be further improved.