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The Study On Benefit Distribution Model Of Rural Professional Cooperatives

Posted on:2014-06-27Degree:MasterType:Thesis
Country:ChinaCandidate:X LiuFull Text:PDF
GTID:2269330401477672Subject:Accounting
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Abstract:Nowadays, As the traditional agriculture develops in line with the market economy which dominates by the socialization production gradually, the disadvantages of household contract management system, to some extent, hindered the development of rural economy. Surplus allocation mechanism is the core of cooperative governance problems. Fairer distribution of the surplus will inspire passion and enthusiasm of the members into the club, and promote the development of the organization. Volumes according to the return of surplus and capital compensation limited principle are classical cooperative practice principle both at home and abroad, our country has also joined this in the legislation project as a standard. However, these two principles have been facing challenges in practice. From the perspective of benefits distribution in the Farmers’cooperative and paying surplus and capital limited principle, this article uses both theory and practice analysis to explore influence factors of the cooperative surplus distribution mechanism, and attempts to build surplus distribution model in the different stages of development of cooperative. This paper mainly includes the following content:Firstly, based on the literature studying, the author found the problem in the distribution of cooperative surplus. Then from the Angle of membership heterogeneity, the author analyzes its impact on cooperative surplus distribution mechanism. She points out that different element determine the hierarchy in cooperative. The elements flow from primary producers membership to middle management integration, eventually flow into the core management to reconfigure, and finally to participate in market competition with the help of the core members of the social capital. However, Factor income backflows from the core managers gradually into the hands of members at the grass-roots level, the core members with its capital advantage sharing elements of income, the vast majority of producers at the grass-roots level membership to harvest less part of them. Visible membership heterogeneity structures indeed endanger farmers’ producer member’s benefits.Secondly, the author used56samples in Shanxi Province analyzed the influence factors of cooperative surplus distribution mechanism. Through the study, most cooperatives capital concentration is generally on the high side, the corresponding in the distribution of cooperative surplus, according to the proportion of stock dividends is higher. According to patronize the forehead refund mechanism analysis of the influence factors are as follows:in the development elements, was set up for a long time, to run and product procurement services has a positive effect on patronage return surplus amount, Shares in cooperative property right arrangement, distribution is relatively average (reflected in the concentration of capital stock index), village collective economic organizations, agricultural enterprises investment accounts for a relatively small cooperatives patronage forehead refund according to the proportion of larger; Cooperative governance structure, the distribution of democratic decision, the greater the degree of the cooperative member’s congress held each year and the more financial information disclosure, the greater the surplus allocation scheme.Then, on the basis of the previous theoretical and empirical analysis, the author creatively constructed farmers’professional cooperative surplus distribution model. According to cooperative lifecycle, germination, development and mature stage respectively constructed cooperative surplus distribution model. To encourage capital returns, trading at a preferential rate of contact with producers; in the growth stage to consider each factor contribution to participate in the distribution principle, the introduction of cooperative game theory in the Shapley value allocation model; In cooperative mature stage, to implement cooperative law provisions on volume rebate, volume rebate model is constructed, and determine the upper and lower bounds of the return rate.Finally, based on the analysis results of the foregoing chapters, from the cooperatives internal property set, regulation mechanism and financing mode, the author put forward the policy proposals to the healthy development of the farmers’ professional cooperatives.The innovation in this article mainly embodies the following two aspects, firstly, in the sample data for process with the advantages of the core members of the social captivating, the author adopt the method of statistical regression analysis one by one, puts forward the influence factors of the cooperative surplus distribution, and get the expected results with theory; Secondly, the author creatively constructed cooperative surplus distribution pattern or model for different developing stages, this study on profit allocation mechanism was a bold attempt.
Keywords/Search Tags:farmers’ professional cooperative, benefit distribution, distributionaccording to shares, distribution according to trading volume
PDF Full Text Request
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