基于BSC的农民专业合作社绩效评价指标体系构建

发布时间：2018-08-11 21:16

【摘要】：随着农产品市场格局由卖方市场向买方市场转变以及农业产业化进程的逐步推进，被推到市场前沿的单个农户在其他强大的市场主体面前缺乏独立应对各种激烈竞争的能力，在此背景下，农民专业合作社作为一种将农民组织起来进入市场的互助性组织应运而生，成为促进我国农业产业化发展、促进城乡和谐建设、增加农民收入的重要组织载体。然而就整体而言，我国农民专业合作社的发展还存在许多问题，对其的绩效评价滞后是深层原因之一，构建一套科学的农民专业合作社绩效评价体系具有重要的意义。针对上述命题，首先研究了已有的关于农民专业合作社绩效评价的文献，主要分为基于“三重盈余”理论视角和基于“投入产出”理论视角两类，，但这些绩效评价体系都与合作社战略目标脱节，也未能体现合作社创新能力。为使绩效评价体系有效传递农民专业合作社的战略目标，并反映其创新能力，尝试将平衡计分卡（BSC）这种战略工具应用于构建该绩效评价指标体系。在分析了农民专业合作社绩效评价应用BSC具有可行性和战略意义的基础上，构建了包括财务维度、顾客维度、核心内部流程维度和学习与成长维度4个目标层、10个准则层共25个指标的农民专业合作社绩效评价指标体系，并采用层次分析法（AHP）对各指标进行赋权，按各指标无量纲化处理后的得分与赋予权重计算综合分值，判断农民专业合作社绩效的高低。为保障构建的农民专业合作社绩效评价指标体系的有效运行，政府部门和农民专业合作社要加强绩效评价指标体系的宣传教育力度，政府应在财政、金融、税收等方面加大对农民专业合作社的政策扶持力度，农民专业合作社自身也要完善人才引进、培养、激励和保障等人才开发管理机制，健全治理机制和盈余分配机制，在评选示范合作社时，政府可将本绩效评价指标体系作为一个重要的参考依据，以给其他合作社形成榜样力量。
[Abstract]:With the transformation of agricultural product market from seller's market to buyer's market and the gradual advancement of agricultural industrialization process, individual farmers who are pushed to the front of the market lack the ability to deal with all kinds of fierce competition independently in front of other powerful market subjects. Under this background, as a kind of mutual aid organization that organizes farmers to enter the market, farmers' specialized cooperatives emerge as the times require, and become an important organizational carrier to promote the development of agricultural industrialization, promote the harmonious construction of urban and rural areas, and increase farmers' income. However, on the whole, there are still many problems in the development of farmers' professional cooperatives in our country. The lag of performance evaluation is one of the deep reasons. It is of great significance to construct a set of scientific performance evaluation system of farmers' professional cooperatives. In view of the above proposition, this paper first studies the existing literatures on the performance evaluation of farmers' professional cooperatives, which are mainly divided into two categories: based on the theory of "triple surplus" and "input and output" theory. However, these performance evaluation systems are out of touch with cooperative strategic objectives and fail to reflect cooperative innovation ability. In order to make the performance evaluation system transfer the strategic goal of farmers' professional cooperative effectively and reflect its innovation ability, this paper attempts to apply the balanced Scorecard (BSC), a strategic tool, to construct the performance evaluation index system. Based on the analysis of the feasibility and strategic significance of applying BSC to the performance evaluation of farmers' professional cooperatives, this paper constructs the financial dimension, the customer dimension, the financial dimension and the customer dimension. Four target layers of core internal process dimension and learning and growth dimension, and 25 index evaluation index system of 10 criterion layers, and the index system of farmers' professional cooperative performance evaluation, and the use of AHP (AHP) to empower each index. The comprehensive scores were calculated according to the scores and weights given by the dimensionless treatment of each index to judge the performance of farmers' professional cooperatives. In order to ensure the effective operation of the performance evaluation index system of farmers' professional cooperatives, government departments and farmers' professional cooperatives should strengthen the propaganda and education of the performance evaluation index system. In terms of taxation and other aspects, it is necessary to increase policy support for specialized farmers' cooperatives, and they themselves should improve the talent development and management mechanisms, such as the introduction, training, encouragement and guarantee of talents, and improve the governance mechanism and the surplus distribution mechanism. In the selection of demonstration cooperatives, the government can take the performance evaluation index system as an important reference basis, so as to form an example force for other cooperatives.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F321.42;F302.6

【参考文献】