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The Research On The Influence Of Cooperatives’ Participation In Heterogeneity On Surplus Distribution

Posted on:2018-07-18Degree:MasterType:Thesis
Country:ChinaCandidate:M J WengFull Text:PDF
GTID:2569305123962809Subject:Accounting
Abstract/Summary:PDF Full Text Request
Farmers’ professional cooperatives,as the main body of new agricultural management,have developed rapidly in recent years,both in development of quantity and scale of operation,and the distribution of surplus distribution as the core of cooperative management has also become a pain point for restricting the sustainable development of cooperatives.In particular,under the premise of the heterogeneity of the current cooperative members,how to make the surplus distribution of cooperatives not only protect the interests of ordinary members and other small groups without harming,but also do not dampen the core members as the representative of the enthusiasm of farmers engaged in cooperatives is the common pursuit of the practice and academic circle.The differences in the resource endowments of the cooperatives in terms of land,capital and human capital,and the differences in the motivations of participating in the cooperatives will eventually be reflected in the differences in the behavior of the cooperatives participating in the cooperative activities.Therefore,the study of the differences in the participation of members of the cooperative society will help us to understand the heterogeneity of the performance of the members,as well as the impact of the governance of the cooperative,the arrangement of the surplus distribution mechanism,thus on the one hand,expanding the research boundary of membership heterogeneity,enriched the research on the relationship between membership heterogeneity and surplus distribution,and on the other hand,it is better to deal with the governance mechanism and the arrangement of surplus distribution mechanism in the context of heterogeneity,which has certain theoretical significance and reality significance.Based on cooperative game theory and principal-agent theory,this paper analyzes the influence of cooperatives’ participation in heterogeneity on the surplus distribution of cooperatives.First,from the heterogeneity of cooperatives membership,the surplus distribution of cooperatives,the heterogeneity of members and the distribution of surplus three aspects of the existing research at home and abroad to sort out,and then the definition of key concepts and theoretical analysis,so as to provide theoretical basis for the study of the hypothesis.Secondly,it analyzes the performance and characteristics of the heterogeneity of the current cooperatives,and then puts forward the hypothesis from the three aspects of participation in the main body,business participation and capital participation and management participation,and makes use of the farmers professional cooperatives in Fujian province through questionnaire and field visit as the research object,descriptive statistical analysis,correlation analysis and regression analysis to explore the impact of cooperatives’ participation in heterogeneity on cooperative surplus distribution.Through the empirical analysis,we find that:(1)the greater the heterogeneity of the participant,the smaller the proportion of surplus distribution of cooperatives distributed by equity;(2)the greater the heterogeneity of member management participation,the greater the proportion of surplus distribution of cooperatives distributed by equity;(3)The degree of heterogeneity of capital participation among members in relation to business participation has not passed the significant test on the positive impact of the distribution of cooperatives distributed by equity.According to the results of empirical analysis,this paper puts forward four suggestions:scientific and rational absorption of heterogeneous members,improvement of participation of ordinary members,strengthening of system construction and external supervision,and participation of multiplefactors in surplus distribution.
Keywords/Search Tags:Cooperatives, Heterogeneity, Surplus distribution
PDF Full Text Request
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