四川农业大学学报 ›› 2011, Vol. 29 ›› Issue (01): 129-135.doi: 10.3969/j.issn.1000-2650.2011.01.025

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四川省农民专业合作社财务绩效评价体系调查

刘文1, 贾宪威1, 袁林2   

  1. 1. 四川农业大学经济管理学院, 四川 温江 611130;
    2. 吐哈油田工程技术研究院, 新疆 哈密 839009
  • 收稿日期:2010-04-26 出版日期:2011-03-31 发布日期:2017-04-11
  • 通讯作者: 贾宪威(E-mail:scjxw@163.com) E-mail:scjxw@163.com
  • 基金资助:
    四川省农村发展研究中心"农村经济组织财务管理研究"(编号:CR1013)课题的部分研究成果

Investigation on Financial Performance Evaluation System of Farmer Cooperatives in Sichuan Province

LIU Wen1, JIA Xian-wei1, YUAN Lin2   

  1. 1. College of Economics and Management, Sichuan Agricultural University, Wenjiang 611130, Sichuan, China;
    2. Turpan-Hami Oilfield Research Institute of Engineering and Technology, Hami 839009, Xinjiang, China
  • Received:2010-04-26 Online:2011-03-31 Published:2017-04-11

摘要: 近年来,我国农民专业合作社在数量上急剧增长,国内学者普遍忽视农民专业合作社发展的自身质量问题,而农民专业合作社的规范发展迫切需求财务绩效的有效度量。基于此背景,笔者通过对四川省农民专业合作社的调研,构建了度量农民专业合作社财务绩效的指标体系,并运用层次分析法和功效系数法对四川省农民专业合作社调研数据样本进行了实证检验,检验结果表明该指标体系的合理有效。本文旨在对度量农民专业合作社财务绩效指标体系进行一些有益的探索,以期提升农民专业合作社自身财务绩效和服务农户绩效的综合能力,促使农民专业合作社"质"与"量"并重发展。

关键词: 农民专业合作社, 财务绩效, 层次分析法, 功效系数法

Abstract: In recent years, a number of farmer cooperatives in China have increased rapidly, while domestic scholars generally ignore the quality problems on the development of farmer cooperatives, which calls for the reasonable measure of financial performance.Based on this background, this study investigated the farmer cooperatives in Sichuan province, constructed the reasonable index system of financial performance assessment and made an empirical examination of the research samples using analytic hierarchy and efficiency coefficient method.The empirical results show that the index system of financial performance is effective.Thus, the results of this study are helpful to enhancing the financial performance of the farmer cooperatives and overall capability of household services, and adhering to the development both in quality and quantity.

Key words: farmer cooperatives, financial performance, AHP, efficacy coefficient method

中图分类号: 

  • F306.4