四川农业大学学报 ›› 2016, Vol. 34 ›› Issue (01): 121-130.doi: 10.16036/j.issn.1000-2650.2016.01.022

• • 上一篇    

农民专业合作社财务治理评价体系研究——来自龙泉驿区41个农民专业合作社的调查数据

符刚, 符巍兰, 吴凡璐   

  1. 四川农业大学管理学院, 四川 温江 611130
  • 收稿日期:2015-09-07 发布日期:2016-02-29
  • 作者简介:符刚,博士,主要从事财务管理等领域的研究,E-mail:fugang96@163.com。
  • 基金资助:
    教育部人文社科青年基金项目(13XJC630005)

Research on Evaluation Indexes System of Financial Governance of Farmers' Professional Cooperatives: the Data from 41 Cooperatives in Longquanyi District

FU Gang, FU Wei-lan, WU Fan-lu   

  1. College of Management, Sichuan Agricultural University, Wenjiang 611130, Sichuan, China
  • Received:2015-09-07 Published:2016-02-29

摘要: [目的] 通过构建财务治理的评价指标体系,对农民专业合作社的财务治理进行综合评价。[方法] 本文运用层次分析法,根据财务治理评价模型从治理结构、治理机制、治理环境3个方面对成都龙泉驿区41家农民专业合作社进行分析。[结果] 发现:①财务治理整体效果不佳,个体差异较大;②合作社财务治理结构的重要程度比财务治理机制和财务治理环境都高;③合作社的财务治理效果与财务绩效水平存在较强关联度。[结论] 因此,合作社通过优化融资渠道、完善财务治理结构、构建财务治理机制、改善财务治理环境、实施绩效管理,以提高财务治理水平。

关键词: 农民专业合作社, 财务治理, 治理结构, 治理机制, 治理环境

Abstract: [Objective] The objective of this paper is to evaluate the financial governance of farmer's cooperative by constructing the evaluating index system. [Method] By the analytic hierarchy process(AHP) method, the paper analyze financial governance of 41 cooperatives with evaluation model based on governance structure, governance mechanism and governance environment. [Results] And find:① the overall effect of financial governance in the cooperatives is not well, and there is a big difference among the cooperatives;② financial governance structure in cooperatives is more important than governance mechanism and governance environment;③ there is a positive relationship between effect of financial governance and financial performance in cooperatives. [Conclusion] Therefore, the cooperatives may optimize financing channels, perfect financial governance structure, build financial governance mechanism, improve financial governance environment and carry out performance management to improve the level of financial governance.

Key words: farmer' professional cooperative, financial governance, governance structure, governance mechanism, governance environment

中图分类号: 

  • F321.4