On the basis of conducting survey in Jiaonan City,the thesis analyzes benefit distribution mechanism of farmers’ specialized cooperative economic organizations:firstly,the benefit correlation is mainly the contract c...On the basis of conducting survey in Jiaonan City,the thesis analyzes benefit distribution mechanism of farmers’ specialized cooperative economic organizations:firstly,the benefit correlation is mainly the contract correlation;secondly,the profit distribution is mainly the dividend;thirdly,patronage refund has many connotations;fourthly,the public accumulation has not yet been quantified to individual;fifthly,the government support capital is ill-defined.Based on these,the measures are put forward in order to improve benefit distribution pattern of farmers’ specialized cooperative economic organizations:firstly,reform structure of property rights and realize farmers’ ownership;secondly,change mode of decision-making,and realize farmers’ control;thirdly,increase turnover rebate and realize farmers’ benefiting;fourthly,quantify public accumulation and government support fund.展开更多
On the basis of expounding the necessity of evaluation index system of farmers' cooperative economic organization,the three first level indexes including organization development index,member development index and...On the basis of expounding the necessity of evaluation index system of farmers' cooperative economic organization,the three first level indexes including organization development index,member development index and social development index and 13 second level indexes including aggregate capital of cooperative organization,annual profit share of cooperative organization,annual total income of cooperative organization,etc.,are established according to the principles of Systematics and the methods of Statistics and Quantitative economics.By using the analytical hierarchy process,the weight of each index is tested and the operation result and evaluation mode is established,as well as the index standard value and comprehensive value.As for the result of the evaluation,it is suggested that the government should support the farmers' cooperative organizations in hierarchy and targeted way according to local conditions.Though the construction of index system and comprehensive score,the government should establish the entry and exit mechanism of farmers' cooperative organizations to reasonably guild the rapid development of cooperators.展开更多
Taking its development in Baoding City as an example, we introduced service fields of rural cooperative economic organized united association. It mainly includes setting up service platform and providing scientific an...Taking its development in Baoding City as an example, we introduced service fields of rural cooperative economic organized united association. It mainly includes setting up service platform and providing scientific and technological services; organizing economic and trade negotiation and exchange, and promoting farmer-supermarket partnership; providing financial services and solving fund-raising problems. In line with these fields, we analyzed existing problems: (i) regional development is unbalanced and organization lacks internal connection; (ii) the development in some counties (cities) is to be improved, and the promotion effect is not significant; (iii) there is shortage of talent and the innovation strength is not enough; and (iv) it lacks system and management lacks restriction mechanism. Finally, we put forward countermeasures and recommendations: strengthen propaganda and cultivate farmers' cooperative awareness; incorporate rural cooperative economic organized united association into formal system arrangement, and absorb professional talents; innovate upon organization system of rural cooperative economic organized united association and improve service methods; improve internal operating mechanism and innovate upon working contents of rural cooperative economic organized united association at new development background.展开更多
In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Fa...In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.展开更多
基金Supported by Social Science Planning Foundation of Xi'an City (2010240)New Century Excellent Talents Support Program (NCET-05-0859)
文摘On the basis of conducting survey in Jiaonan City,the thesis analyzes benefit distribution mechanism of farmers’ specialized cooperative economic organizations:firstly,the benefit correlation is mainly the contract correlation;secondly,the profit distribution is mainly the dividend;thirdly,patronage refund has many connotations;fourthly,the public accumulation has not yet been quantified to individual;fifthly,the government support capital is ill-defined.Based on these,the measures are put forward in order to improve benefit distribution pattern of farmers’ specialized cooperative economic organizations:firstly,reform structure of property rights and realize farmers’ ownership;secondly,change mode of decision-making,and realize farmers’ control;thirdly,increase turnover rebate and realize farmers’ benefiting;fourthly,quantify public accumulation and government support fund.
基金Supported by Xi'an Social Science Fund(2010240)New Century Excellent Talents (NCET-05-0859)
文摘On the basis of expounding the necessity of evaluation index system of farmers' cooperative economic organization,the three first level indexes including organization development index,member development index and social development index and 13 second level indexes including aggregate capital of cooperative organization,annual profit share of cooperative organization,annual total income of cooperative organization,etc.,are established according to the principles of Systematics and the methods of Statistics and Quantitative economics.By using the analytical hierarchy process,the weight of each index is tested and the operation result and evaluation mode is established,as well as the index standard value and comprehensive value.As for the result of the evaluation,it is suggested that the government should support the farmers' cooperative organizations in hierarchy and targeted way according to local conditions.Though the construction of index system and comprehensive score,the government should establish the entry and exit mechanism of farmers' cooperative organizations to reasonably guild the rapid development of cooperators.
基金Supported by social science project of Hebei province(HB12YJ092)Development Funds of Agricultural University of Hebei(SK201111)
文摘Taking its development in Baoding City as an example, we introduced service fields of rural cooperative economic organized united association. It mainly includes setting up service platform and providing scientific and technological services; organizing economic and trade negotiation and exchange, and promoting farmer-supermarket partnership; providing financial services and solving fund-raising problems. In line with these fields, we analyzed existing problems: (i) regional development is unbalanced and organization lacks internal connection; (ii) the development in some counties (cities) is to be improved, and the promotion effect is not significant; (iii) there is shortage of talent and the innovation strength is not enough; and (iv) it lacks system and management lacks restriction mechanism. Finally, we put forward countermeasures and recommendations: strengthen propaganda and cultivate farmers' cooperative awareness; incorporate rural cooperative economic organized united association into formal system arrangement, and absorb professional talents; innovate upon organization system of rural cooperative economic organized united association and improve service methods; improve internal operating mechanism and innovate upon working contents of rural cooperative economic organized united association at new development background.
文摘In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.
