农机合作社财务管理的现状及对策分析  

Status and countermeasures of financial management for agricultural machinery cooperatives

作　　者：蒋卫红[1] 于嘉茵 郑小钢 平英华[4] 

机构地区：[1]南京农业大学财务处,南京市210095 [2]南京大学工程管理学院,南京市210093 [3]江苏省农机化服务站,南京市210017 [4]农业部南京农业机械化研究所,南京市210014

出　　处：《中国农机化学报》2017年第7期128-131,共4页Journal of Chinese Agricultural Mechanization

摘　　要：近年来,农机合作社融资难的问题越来越受到社会各界普遍关注。根据对江苏省农机合作社抽样调研发现,农机合作社融资难的约束因素中,财务管理不健全是诸多因素中比较普遍的现象,并已成为农机合作社持续健康发展的瓶颈。合作社会计制度缺失、重经营轻管理的会计核算等方面,是造成农机合作社财务管理问题的主要原因,规范资金使用、完善成员账户核算、夯实会计核算基础等措施,是提高合作社财务管理的主要手段。In recent years, financing difficulties of agricultural machinery cooperatives has attracted more and more attention. Accord- ing to the sampling research in Jiangsu Province, imperfect financial management has become one of the constraint factors of finan- cing, and the bottleneck of agricultural machinery cooperatives＇ sustainable and healthy development. Causes of imperfect financial management include the loss of accounting system, ignoring the management, and so on. Therefore, several measures to improving the financial management are proposed, such as regulating the use of funds, improving the adjust accounts of members, strengthen the accounting basis, and so on.

关 键 词：农机合作社 财务管理 内部控制 对策分析 

分 类 号：F324.2[经济管理—产业经济]