Research On The Present Situation And Countermeasures Of Farmers’ Professional Cooperatives Financial Accounting

With the reform and development of market economy, China’s agriculturaldevelopment has transited to a new period, in order to meet the new requirements of themarket economy made for the development of agriculture and the needs of industrialmanagement of agriculture, a new type of mutual cooperation economic organization-farmers’ professional cooperatives come out. The farmers’ professional cooperativesimprove the degree of organization of farmers. It’s also significant for improving thequality of agricultural products, improving the lives of farmers and promotingagricultural development. On December31,2006, the “Farmer Cooperatives Law” wasenacted, marking the official form of the cooperative organizations has been recognizedby the law. Meanwhile, since2004,“central file” also stressed the need to pay attention tothe further develop of the farmers’ professional cooperatives. The “Farmer CooperativesFinancial Accounting System (Trial)” was promulgated in2008, which provided furtherguidance for the financial operation of the farmers’ professional cooperatives. Afternearly30years of development, the farmers’ professional cooperative has made someachievements, especially the number of the farmers’ professional cooperatives soared, butthe level of its standardized operation level is not high, there are many problems in itsinternal operation mechanism, especially for the financial and accounting issues.With a combination of current research at home and abroad, on the basis of thetheory of farmers’ professional cooperatives, institutional change theory, the theory offinancial management and accounting theory and so on, using the combination ofnormative analysis and empirical analysis, questionnaire survey and interview survey andother research methods, the article mainly has carried on the following three aspects ofresearch. First of all, through analyzing the questionnaire of126farmers’ professionalcooperatives in Hebei province (select100valid questionnaires), we’ve found that a lotof farmers’ professional cooperatives have some problems, such as setting down runninglist, lacking of financial staff, the unsatisfactory distribution of earnings. Secondly,through field visits, summarize the restricting factors to the problems. The cooperativesrun without standard itself. The farmers’ professional cooperatives can’t attract talents.Capital is lacking and it’s difficult to get the original documents. It’s also difficult tounderstand the financial accounting system itself and there are some clause can be more perfect. Finally, according to these restricting factors, the suggestion for the perfectionfrom the author are improving outside the accounting system, including regulatinginternal operation, the construction of talent team, the stage division of surplus, unifiedthe original documents and changing the accounting system inside, including combingthe characteristic subjects such as the forest assets, livestock (poultry) assets andmembers of the current account, improving the way of accounting the value of the asset,the special fund, long-term prepaid expenses. The innovation of this research is, throughempirical study of100farmers’ professional cooperatives in Hebei Province, to find outthe shortage of the farmers’ professional cooperatives in financial operation, the placewhere the farmers’ professional cooperative financial accounting system is not perfect,and puts forward the solving problem suggestion. Its purpose is to find the bottleneck offarmer cooperatives in the financial operation in Hebei Province, establish the perfectfinancial accounting system of the farmers’ professional cooperatives. Make suggestionsfor the healthy development of the farmers’ professional cooperatives and provideorganizational guarantee for the development of modern agriculture in China.