农民专业合作社的代际问题与效率提升  

Intergenerational Dilemma and Efficiency Promotion with Farmers' Specialized Cooperatives

作　　者：杨勇[1] 包菊芬[2] 

机构地区：[1]重庆三峡学院研究生处,重庆404100 [2]重庆三峡学院计财处,重庆404100

出　　处：《农业经济问题》2015年第8期83-90,112,共8页Issues in Agricultural Economy

基　　金：重庆市教委人文社科重点项目"重庆市股份制农民专业合作社股权定价与流转研究"(编号:12SKM02);重庆市人文社科重点研究基地三峡库区可持续发展研究中心项目"重庆市农民股份制专业合作社利益机制优化研究"(编号:2013-sxxyjd04);教育部人文社科规划项目"TBT对行业技术创新的差异性影响与战略研究--基于新新贸易理论的视角"(编号:13YJA790136)

摘　　要：通过建立一个"生产+加工"股份制农民专业合作社模型,推导了农民专业合作社代际问题的产生机制及其对效率的影响。研究结论是,合作社成长由历代社员的合作而推动,不同时期入社社员对合作社累积的"公共资产"理应拥有不同的利益索取权。因此,要区别对待新老社员获取账户财产"份额"的成本,既要合理核定账户财产"份额"的价格,也要区别对待新老社员当期产品供给的支付,即新社员的当期供给的支付只能反映当期供给量的现值。否则就会产生代际问题,进而扭曲不同时期入社社员的惠顾行为而降低农民专业合作社的效率。为此,农民专业合作社的"公共资产"不仅应分时期以公允价值法核定社员账户财产"份额"的价格,还应按照社员的历史惠顾额对其当期的产品供给价格进行调整。We have deduced the affect mechanisms of intergenerational dilemma on the efficiency of farmer'specialized cooperatives by constructing a model with 'production + processing'. Because of the growth of any cooperatives must benefit by the members of cooperation at different times join in,they should have different financial claims on public assets belong to the cooperatives. Otherwise,intergenerational dilemma could occur. Intergenerational dilemma could distort investment behavior of the members and then reduce efficiency of cooperatives. So we should use the fair value to price the public assets and then capitalized into members,and adjust the price of current price of supply based on their own historic supply.

关 键 词：农民专业合作社 股份制 代际问题 公允价值 效率 

分 类 号：F321.42[经济管理—产业经济]