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