湖北省荆州市农民合作社盈余合理分配影响因素研究

发布时间：2018-09-08 13:16

【摘要】：随着我国农业市场化、社会化程度不断加深,传统的小农经营与社会化的大市场的矛盾日益加深,农民合作社是在市场上处于弱势地位的生产者的联合,以自愿联合为基础,平等互利为原则,继家庭联产承包责任制之后的又一次重大的组织创新,共同经营,从而改善自身的经济条件,提高这些农业生产者经济地位的组织。农民合作社作为一种自愿联合组织,其发展的直接动力即是促进农民合作社的发展,增加农户利益,从而获得相应的收益。农民合作社的发展是现代农业生产和市场经济发展到一定程度的结果。它不仅能节约农业支出成本,而且让其作为农民合作社发展资金,增强农民合作社物资的积累及合作社的不断发展。20世纪80年代以来,全国各地的农民合作社发展迅速,分布形式多元化。农民合作社是现代化的农业发展的重要保证,有利于增强农民组织化的程度,促进农业生产发展,联结“小农户”与“大市场”,提高农民收入及发展新农村建设重要保证。然而我国大多数农民合作社尚处于初级发展阶段,存在许多影响其发展的问题。因此,建立健全公平合理的农民合作社的盈余分配机制有重要意义。由于相关法律没有对农民合作社盈余分配方式明确的规定,学术界相关学者对农民合作社利益机制形成和经营状况进行了积极探讨。根据立法后我国农民合作社的实际发展状况,以湖北省荆州市农民合作社发展情况为例,运用农民合作社及盈余分配的相关理论,对其进行了相关分析,并通过问卷和实地访谈的形式,实证研究了湖北省荆州市农民合作社利益机制的现状、影响因素及盈余分配的情况,并在此结论上提出了相关的对策建议。在新的快速发展的社会化大市场环境下,农民合作社促进农民增收、农业发展、发展农村集体经济,农村的社会管理的创新及促进新农村建设的有效手段之一。盈余分配机制是农民合作社管理的核心问题,盈余分配机制的合理化直接关系着农户的切身利益,影响农户入社的积极性及对合作社的信任度,有利于合作社的发展。文章主要包括以下内容：首先,依据农民合作社的盈余分配理论的研究,分析了我国农民合作社盈余分配现状及存在的问题。通过整理文献资料和对湖北省荆州市农民合作社问卷调查的资料进行统计分析,结果表明,《农民专业合作社法》颁布后我国农民合作社数量虽然急速增长、经营范围扩大,但发展中的各种问题日益突出,农民合作社在运营管理中的股权集中、民主管理不完善等相关问题,相当部分的农民合作社发展能力不足。其次,根据2014年6月至12月进行湖北省荆州市部分农民合作社实地调研,了解到农民合作社的迅速发展增加了农民收入、促进当地的经济发展,是新农村建设的关键。但其出现的问题和现象也需要加以重视：当前合作社的发展水平不一。农民合作社的注册资金和规模都存在不同,合作社的分布主要集中在种养殖业,同时,合作社的创建方式大部分都是农民自发组建,合作社拥有的资源,包括人力资源、资本资源及社会资源等存在不同程度的差异；有的合作社已具规模化,社员不断增加,发展情况较好。部分合作社正在成长阶段,规模较小,相关的产权、财务制度不完善,社员纷纷退社,有的甚至快速倒闭。这些问题和现象促使笔者分析研究农民合作社盈余分配现状、原因及相关对策。因此,本文以湖北省荆州市105家合作社为样本,实证分析了合作社盈余分配机制的相关影响因素。研究结果表明：按股分红的盈余分配机制的形成主要受政府政策、合作社异质性、发展模式、社员代表大会的原则的影响。政府是否补助、普通成员是否入股、农户投资比例及理事会和监事会成员如何产生对是否进行盈余分配发挥了积极的引导作用。按交易额返还的盈余分配机制的影响因素有：政府政策、合作社异质性、发展模式、农户投资比例,普通成员是否入股、公积金是否量化到个人、理事会和监事会的产生方式、理事会成员的构成及社员代表大会的原则。因此,合作社自身的组织结构、产权结构及治理机制都对合作社的盈余分配的选择方式有重大的影响作用。最后,依据实证研究结果,从农民合作社内部产权设置、监督管理、治理结构、合作社社员和管理人员素质及政府补助五个方面进行分析,提出了农民合作社盈余分配制度的相关政策建议。
[Abstract]:With the marketization of agriculture and the deepening of socialization in China, the contradiction between traditional small-scale peasant management and the socialized big market is deepening day by day. Peasant cooperatives are the union of the producers in the weak position in the market. They are once again important after the household contract responsibility system based on voluntary union and equality and mutual benefit. Organizational innovation and co-operation can improve their own economic conditions and enhance the economic status of these agricultural producers. As a voluntary joint organization, the direct driving force of the development of farmers'cooperatives is to promote the development of farmers' cooperatives, increase the interests of farmers, and thus obtain corresponding benefits. Agricultural production and market economy have developed to a certain extent. It can not only save the cost of agricultural expenditure, but also make it as the fund for the development of farmers'cooperatives, and enhance the accumulation of materials and the continuous development of farmers' cooperatives. Cooperatives are an important guarantee for the development of modern agriculture, which is conducive to enhancing the degree of farmers'organization, promoting the development of agricultural production, linking the "small farmers" with the "big market", improving farmers' income and developing new rural construction. Therefore, it is of great significance to establish and improve a fair and reasonable surplus distribution mechanism for farmers'cooperatives. Since the relevant laws have not clearly defined the surplus distribution mode of farmers' cooperatives, relevant scholars in the academic circles have actively discussed the formation and operation of the benefit mechanism of farmers'cooperatives. Taking the actual development of farmers'cooperatives in Jingzhou City of Hubei Province as an example, this paper uses the relevant theories of farmers' cooperatives and surplus distribution to make a correlation analysis, and through questionnaires and field interviews, makes an empirical study of the current situation, influencing factors and surplus points of the interests mechanism of farmers'cooperatives in Jingzhou City of Hubei Province. Under the new fast developing socialized market environment, the farmer cooperatives promote the increase of farmers'income, the development of agriculture, the development of rural collective economy, the innovation of rural social management and the promotion of new rural construction. The rationalization of earnings distribution mechanism is directly related to the vital interests of farmers, affects the enthusiasm of farmers to join the cooperative and the degree of trust in cooperatives, which is conducive to the development of cooperatives. The results show that although the number of peasant cooperatives has increased rapidly and the scope of operation has expanded rapidly after the promulgation of the Law on Peasant Professional Cooperatives, various problems have become increasingly prominent in the development of peasant cooperatives. Secondly, according to the field survey of some farmers'cooperatives in Jingzhou City, Hubei Province from June to December 2014, it is known that the rapid development of farmers' cooperatives has increased farmers'income and promoted local economy. Economic development is the key to the construction of the new countryside. However, the problems and phenomena need to be paid attention to: the current level of development of cooperatives is not the same. The registered funds and scale of farmers'cooperatives are different. The distribution of cooperatives is mainly concentrated in the breeding industry. At the same time, most of the cooperatives are created spontaneously by farmers. Cooperatives have different levels of resources, including human resources, capital resources and social resources; some cooperatives have become large-scale, the number of members is increasing, and the development is better. These problems and phenomena urge the author to analyze and study the current situation, causes and relevant countermeasures of the surplus distribution of farmers'cooperatives. Therefore, this paper takes 105 cooperatives in Jingzhou City, Hubei Province as a sample, empirically analyzes the relevant influencing factors of the surplus distribution mechanism of cooperatives. The government policy, the heterogeneity of cooperatives, the development model, and the principles of the Congress of members have played a positive role in guiding the distribution of earnings. The government policy, the heterogeneity of cooperatives, the development model, the proportion of farmers'investment, whether the ordinary members join the stock market, whether the accumulation fund is quantified to individuals, the way the board of directors and the board of supervisors come into being, the composition of the members of the board of directors and the principles of the members' congress. Finally, according to the results of empirical research, this paper analyzes the internal property rights setting, supervision and management, governance structure, the quality of cooperative members and managers and government subsidies, and puts forward relevant policy recommendations on the surplus distribution system of farmers'cooperatives.
【学位授予单位】：长江大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F321.42

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