摘要
本研究对林业专业合作社盈余利益分配进行理论分析,认为应将社员可计量、减少的交易成本与获得的交易优惠,看作按交易额(量)比例返利的盈余利益进行分析,更能真实体现合作社盈余利益分配关系,并以典型案例进行验证,同时提出完善合作社利益分配制度的建议。
This paper fessional cooperative, transaction priviledge which can more truly mation, put forward make the theoretical analysis of surplus profit distribution regard the members reduce transaction costs which can be as surplus profit rebate components by trading volume reflect the cooperatives surplus profit distribution, and use the corresponding proposal to perfect forestry professional about the forestry pro- calculated and access （amount） percentage typical cases to confircooperative allocation system.
出处
《林业经济问题》
北大核心
2012年第6期493-497,503,共6页
Issues of Forestry Economics
基金
国家自然科学基金项目(71173039)
福建省科技厅软科学项目(2013R01020084)
关键词
林业专业合作社
盈余利益分配
理论分析
forestry professional cooperative
surplus benefit distribution
theoretical analysis
