Research On Earnings Management Of Tobacco Farmers’ Professional Cooperatives Under The Guidance Of Common Prosperity Goal

On the basis of rural household contract management,cooperatives jointly established by farmers voluntarily serve as a bridge between small farmers and large markets.From the essence of its establishment,it is a cooperative organization with inclusive nature,which is jointly built,shared and managed by its members and seeks the common interests of all members,which is consistent with the goal of achieving common prosperity.However,at present,there are still many problems in earnings management of cooperatives,which affect the development of cooperatives and the realization of members’ interests.There is a certain gap between the earnings results and the goal of common prosperity.Therefore,based on the goal of common prosperity,in-depth research on the earnings management of cooperatives and put forward reasonable suggestions are of great significance to promote the sustainable and stable development of cooperatives.Firstly,this paper defines the earnings management of cooperatives by combing the literature at home and abroad,and constructs the analysis framework of earnings management of cooperatives based on the goal of common prosperity.Secondly,through the combination of literature research,field research and questionnaire analysis,taking 104 tobacco farmers’ professional cooperatives as the research object,this paper deeply analyzes the problems of cooperative earnings management in the whole process of earnings planning,earnings acquisition and earnings return;Then,it comprehensively explores the specific causes of the problems from two aspects: the restriction of internal factors and the restriction of external environment;Finally,aiming at the problems of cooperative earnings management,combined with the analysis of its causes,this paper puts forward some suggestions to strengthen cooperative earnings management based on the goal of common prosperity,so as to promote the improvement of cooperative efficiency,continuously improve the sense of gain and happiness of cooperative members,and finally achieve common prosperity.Therefore,under the guidance of common prosperity,the research on the earnings management of cooperatives can help the implementation of the Rural Revitalization Strategy and the realization of the Chinese dream to a certain extent.