烟农合作社财务管理规范化研究——基于利益相关者视角  

Research on the Standardization of Financial Management of Tobacco Farmer Cooperatives——Based on the Perspective of Stakeholders

作　　者：刘文丽[1] 夏芳[1] 曾尚梅[1] 卿琛[2] 肖春生[3] LIU Wenli;XIA Fang;ZENG Shangmei;QING Chen;XIAO Chunsheng(Business College of Hunan Agriculture University, Changsha 410128, Hunan, China;Hunan University of Finance and Economics, Changsha 410006, Hunan, China;Hunan Provincial Tobacco Company, Changsha 410004, Hunan, China)

机构地区：[1]湖南农业大学商学院,湖南长沙410128 [2]湖南财政经济学院,湖南长沙410006 [3]中国烟草总公司湖南省公司,湖南长沙410004

出　　处：《中南林业科技大学学报（社会科学版）》2018年第2期47-51,共5页Journal of Central South University of Forestry & Technology（Social Sciences）

基　　金：中国烟草总公司湖南省公司科技创新项目"湖南省烟农专业合作社运行机制与绩效评价体系研究与应用"(14-15ZDBa08);湖南省教育厅项目"现代农民专业合作社绩效评价体系研究"(13A039);湖南省社会科学基金一般项目"混合所有制下现代农民专业合作社内部控制体系优化研究"(14YBA195)

摘　　要：财务管理是维护社员经济利益的重要基础,是促进合作社规范运行的根本保证,也是合作社有效利用财政资金的必然要求。但通过问卷调查和实地走访烟农合作社的利益相关者(包括政府、烟草部门、村委会、合作社社员、烟农以及金融机构)发现,由于合作社尚处于起步阶段,造血功能不强,功能定位不明确,资产产权不明晰,管理人员素质低等因素,导致合作社财务管理环节薄弱:会计核算不完整、资产管护漏洞大、盈余分配不合理、税收管理不规范、财务风险管理有待加强。最后针对以上出现的一系列问题提出了相关对策建议,旨在促进烟农合作社财务管理的规范化发展。Financial management is an important basis for safeguarding the economic interests of the members, it is a fundamental guarantee for promoting the standardized operation of cooperatives, and it is also an inevitable requirement for cooperatives to effectively use financial funds. However, through questionnaires and on-site visits to stakeholders of tobacco farmers cooperatives, including the government, tobacco department, village committees, cooperative members, tobacco farmers, and financial institutions, it was found that since cooperatives are still in their infancy, their hematopoietic function is not strong, their functional orientation is unclear, asset assets are not clearly defined, and the quality of management personnel is low, which results in weak financial management of cooperatives： incomplete accounting, large loopholes in asset management, unreasonable distribution of earnings, non-standardized tax management, and need to strengthen financial risk management. Finally, relevant countermeasures and suggestions are proposed for the above-mentioned series of problems, aiming to promote the standardized development of the financial management of the tobacco farmers’ cooperatives.

关 键 词：烟农合作社 财务 规范化 

分 类 号：F205[经济管理—国民经济] F235