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Study On The Earnings Distribution Of XingWang Grain Farmers' Professional Cooperatives

Posted on:2020-06-20Degree:MasterType:Thesis
Country:ChinaCandidate:S ZhaiFull Text:PDF
GTID:2439330590479005Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the constant adjustment of supply-side structure,the relationship between production and supply is constantly changing in the changing market torrent,and productivity and production relations are mutually reinforcing in the reform.Deep understanding of the development prospects of agricultural economy will reveal that China's agricultural structure is undergoing tremendous changes,a fission of the agricultural system,its core is that the production relationship is undergoing drastic changes,breaking away from the production mode of small-scale peasant economy,farewell to the original single production and operation subject of a household,China's agricultural producers are paying more and more attention to group heating to break into the market.Professional farmers' cooperatives have emerged as the times require.Studying the management and profit distribution mode of farmers' professional cooperatives is a profound interpretation of the productivity of the agricultural management mode which is undergoing tremendous changes in China.Farmers' professional cooperative community is different from other economic entities in market economy.Its remarkable characteristics are the universality of dividend distribution and the return of surplus according to transaction volume.It emphasizes not only the service nature of cooperatives,but also the benefit principle between members and cooperatives.Profit distribution of farmers' professional cooperatives is affected by external environment and farmers' own quality,and there are always irregular problems.Profit distribution of farmers' professional cooperatives is the key link to guide the standardized development of farmers' professional cooperatives.With the increasing development of funds for farmers' professional cooperatives in China,the demand for supervision is increasing.However,in view of the current situation of surplus distribution of farmers' professional cooperatives in China,there is a widespread distribution disorder.On the one hand,cooperative operators themselves are unwilling to return according to the volume of transactions,and shareholders with a higher proportion of investment are unwilling to take possession of the earnings of shareholders with a lower proportion of investment.The contradiction between "capital pooling" and "human pooling" is formed.On the other hand,the surplus distribution of cooperatives is arbitrary,lacking of external supervision and financial system is not perfect.Through participating in the members' congress,Council and board of supervisors of the prosperous small grain farmers' professional cooperatives,visiting the production and operation situation of the members of the cooperatives,reading the cooperative account books and members' accounts,this paper deeply understands the inherent logic of its operation,explores the characteristics of the cooperatives' cooperation,and makes a comparative analysis of the end-of-term profits of the members of the cooperatives caused by the changes in the investment amount and transaction volume of different members.The influence of surplus distribution income is to seek the reasonable range of surplus distribution of cooperatives.To explore and analyze the process of prosperous small grain surplus distribution,to find solutions to the problem of surplus distribution of farmers' professional cooperatives,and to promote the standardized development of surplus distribution of farmers' professional cooperatives in China.Through the analysis of the surplus distribution of the prosperous small grain farmers' professional cooperatives,this paper holds that the methods to solve the surplus distribution of farmers' professional cooperatives are mainly divided into two aspects: one is to improve the surplus distribution mechanism of farmers' professional cooperatives at the institutional and policy levels,to give farmers' professional cooperatives new momentum;the other is to innovate the way of surplus distribution of cooperatives by setting up various kinds of communes.Provident funds,fixed return on equity investment and fixed return ratio of transaction volume will continue to give full play to the advantages and strengths of the cooperative economy.
Keywords/Search Tags:cooperatives, farmers' professional cooperatives, prohibit sharing
PDF Full Text Request
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