摘要
【目的】通过构建财务治理的评价指标体系,对农民专业合作社的财务治理进行综合评价。【方法】本文运用层次分析法,根据财务治理评价模型从治理结构、治理机制、治理环境3个方面对成都龙泉驿区41家农民专业合作社进行分析。【结果】发现:1财务治理整体效果不佳,个体差异较大;2合作社财务治理结构的重要程度比财务治理机制和财务治理环境都高;3合作社的财务治理效果与财务绩效水平存在较强关联度。【结论】因此,合作社通过优化融资渠道、完善财务治理结构、构建财务治理机制、改善财务治理环境、实施绩效管理,以提高财务治理水平。
【Objective】The objective of this paper is to evaluate the financial governance of farmer＇s cooperative by constructing the evaluating index system.【Method】By the analytic hierarchy process（AHP）method,the paper analyze financial governance of 41 cooperatives with evaluation model based on governance structure,governance mechanism and governance environment.【Results】And find：1the overall effect of financial governance in the cooperatives is not well,and there is a big difference among the cooperatives;2financial governance structure in cooperatives is more important than governance mechanism and governance environment;3there is a positive relationship between effect of financial governance and financial performance in cooperatives.【Conclusion】Therefore,the cooperatives may optimize financing channels,perfect financial governance structure,build financial governance mechanism,improve financial governance environment and carry out performance management to improve the level of financial governance.
出处
《四川农业大学学报》
CSCD
北大核心
2016年第1期121-130,共10页
Journal of Sichuan Agricultural University
基金
教育部人文社科青年基金项目(13XJC630005)
关键词
农民专业合作社
财务治理
治理结构
治理机制
治理环境
farmer＇professional cooperative
financial governance
governance structure
governance mechanism
governance environment
