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The Influence Study Of Farmer Cooperatives' System Effecting On Performance

Posted on:2019-05-18Degree:MasterType:Thesis
Country:ChinaCandidate:Y C GanFull Text:PDF
GTID:2429330548987753Subject:Accounting
Abstract/Summary:PDF Full Text Request
It has been more than ten years since the implementation of the law on farmers' professional cooperatives.From the cooperation of labor to the cooperation of elements,from the grass-roots cooperation to the association,from single products to diversified operations,from the single currency to multiple assets,the development direction of cooperatives has been gradually clear.Under the background of "rural revitalization" strategy,the construction of the cooperative is very important for the agricultural reform.The problem is that the size of the cooperative is not correspond with the need of development.Taking the agricultural supply-side structural reform as the main line,accelerating the construction of the rural rejuvenation target of modern agricultural industry system,production system and management system must begin to deepen to the new agricultural operation subject.Based on the survey data of 91 Jiangxi cooperatives,this study supplemented the existing performance evaluation system based on the evaluation principles and methods of the performance evaluation of farmers' cooperatives,and constructed the performance evaluation system of farmers' cooperatives based on the balanced scorecard theory,and made use of the field survey data to further test and improve the performance of the principal component analysis.The results showed that the effect of financial performance,learning growth performance,internal operation performance and membership performance on the comprehensive performance of farmers' cooperatives was decreasing in turn.Cooperative performance on the low side is rooted in the internal management is not standard,one of the best means for cooperatives to improve is to optimize the internal governance mechanism,after clear the performance evaluation method,this research will be cooperative internal governance mechanism is divided into decision-making mechanism,supervision mechanism,incentive mechanism,through the regression analysis to verify the comprehensive performance of cooperative effect.The results show that: The concentration of decision does not necessarily lead to the decline of performance,rigorous supervision of largely promote cooperative performance,incentive benefits greatly improve cooperative performance.In the end,this study proposes that: farmers' cooperatives should optimize their equity arrangements in decision-making and introduce external talents;they should improve internal control over supervision and fulfill fiscal disclosure;they must abide by laws and regulations and pay attention to the service of their members.
Keywords/Search Tags:Supply-side, Farmer cooperatives, Governance System, Performance appraisal, BSC
PDF Full Text Request
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