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A Study On The Influence Of Surplus Distribution Mechanism Of Farmers' Cooperatives On Their Performance

Posted on:2018-02-23Degree:MasterType:Thesis
Country:ChinaCandidate:J WangFull Text:PDF
GTID:2359330518985733Subject:Accounting
Abstract/Summary:PDF Full Text Request
The Central Document No.1 in 2017 continued to make efforts to point out that in order to promote the structural reform of the agricultural supply side,to promote the comprehensive upgrading of agriculture and realize the development of agricultural modernization,it is necessary to continue to accelerate the development of farmer cooperatives.Farmers cooperatives as farmers to enter the market bridge,in the completion of farmer specialization,standardization,intensive production,promote the whole link of agricultural upgrading,the whole chain of value-added,in order to achieve the development of agricultural modernization plays an important role.The study of the surplus distribution of peasant cooperatives directly affects whether farmers choose to join cooperatives and thus affect the rapid and healthy development of cooperatives.While the performance of cooperatives is a benchmark for assessing the development of a cooperative.The problem in this paper is to study the impact of the current peasant cooperative surplus distribution mechanism on the performance of cooperatives in this context.First of all,this paper constructs the surplus distribution mechanism according to the relevant surplus distribution benchmarks in the Cooperative Law,which includes three factors: the distribution of surplus surplus of cooperatives,the proportion of surplus distribution of cooperatives and the form of surplus dividends of cooperatives,combined with the current surplus of farmer cooperatives The present situation is based on the principle of Balanced Scorecard,the performance of farmer cooperatives is measured by descriptive analysis of the current situation of surplus distribution mechanism and the status quo of cooperative performance.Thirdly,through the construction of the three factors,Empirical analysis,using variance analysis and multiple regression analysis to study the impact of the three elements of the surplus distribution mechanism on the performance of cooperatives;Finally,based on the results of the study summed up the relevant conclusions,and conclusions for the formation of relevant recommendations.This paper finds that the surplus distribution mechanism of farmer cooperatives has a strong correlation with the performance of cooperatives.This relationship is mainly reflected in the following three aspects: First,the different distribution of surplus will affect the performance of cooperatives,according to the distribution of shares and press Second,the difference in the form of surplus dividends will also affect the performance of cooperatives,cash dividends can attract the enthusiasm of members,and thus enhance the performance of cooperatives;Third,the proportion of surplus distribution and cooperative performance The higher the proportion of distribution,the better the performance of cooperatives...
Keywords/Search Tags:Farmer cooperatives, surplus distribution mechanism, balanced scorecard, cooperative performance
PDF Full Text Request
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