茶叶专业合作社利益分配分析——以安溪县举源茶叶专业合作社为例  

Analysis of Profits Distribution in Tea Professional Cooperative——The case of Anxi county Juyuan tea professional cooperative

作　　者：陈建敏[1] 许驰[2] 谢志忠[2] 

机构地区：[1]福建农林大学文法学院,福州350002 [2]福建农林大学经济学院,福州350002

出　　处：《科技和产业》2015年第2期97-101,共5页Science Technology and Industry

基　　金：国家自然科学基金项目(71173039);福建省科技厅软科学项目(2013R0019)

摘　　要：通过案例分析茶叶专业合作社的利益分配关系,发现合作社存在3个经济独立核算、盈余按出资额比例分配的内部组织,以资金、技术、管理方式出资的比例大,难以依法实施可分配盈余不低于60%按社员交易量(额)比例进行分配;提出政府应当加大合作社金融支持、技术与管理培训力度,限定资金、技术、管理的出资额比例,以促进合作社依法进行利益分配的法律建议。This paper analysis the case of profits distribution in tea professional cooperative,found that there are three economic independence internal organizations which profits contributed by investment proportions and have large investment proportions of capital,technology,management in the cooperative,and it is difficult to implement the norm of no less than sixty percent of profits distributed by patronage proportion;take regard that government must perfect some policys and legal systems measures in cooperative which are increase the support of financial,technology and management training,limited investment proportion of capital,technology,management in order to promote profits distribution on the basis of law.

关 键 词：茶叶专业合作社 利益分配 案例分析 

分 类 号：F304.8[经济管理—产业经济]