The Study On Farmers Professional Cooperative's Surplus Distribution System In China

Because the farmer specialized cooperatives in China also are new things in practice, combined with Lack of academic research on Farmers Professional Cooperative Surplus Distribution System, Bringing the legislation will inevitably there are many defects and problems, Farmers Professional Cooperative Surplus Distribution System in the economic life of the non-adaptability are increasingly exposed. This paper attempts to make comprehensive use of empirical analysis, comparative analysis, standardized methods for the analysis of Farmers Professional Cooperative Surplus Distribution System, in-depth research, Want to enrich the theory of the Farmers Professional Cooperative Surplus Distribution System at the same time, promote the improvement of legislation.This paper was divided into five chapters. ChapterⅠ, from a variety of perspectives elaborated the meaning of the surplus distribution. ChapterⅡ, from the surplus distribution, the surplus allocation sequence, split system of public accumulation of the surplus allocation procedures set out in four areas a surplus of the present deficiencies in the distribution system. Being implemented professional farmers cooperatives, cooperative surplus distribution led to difficulties in financing and distribution on the order of the important omissions in the allocation of projects, Accumulation of public standards are not conducive to stability and cooperative division of assets and accumulation of incentive to play a public role, Surplus allocation procedures in decision-making, implementation, monitoring process both are in need of improvement. ChapterⅢ, I draw on the experience of cooperative development in Western countries, it is recommended to establish a parallel transaction amount and financed a new principle of distribution of surplus to solve the problem which the cooperative financing difficulties. ChapterⅣ, the author depending on the composition of public accumulation of property, the accumulation of public divided into three parts, namely, the part should be divided should not split the parts and decide whether to split part of the Constitution so as to achieve an equitable distribution, and stability of assets effect. ChapterⅤ, I learn from the maturity experience of corporate governance, recommended the allocation of surpluses in decision-making, implementation, monitoring three stages to build a fair, efficient surplus allocation process.