产权视角下农民合作社剩余控制权优化配置研究  

Study on The Optimal Allocation of Surplus ControlRight of Farmers’ Leading Cooperatives

作　　者：盛安琪 耿献辉[1] 周应恒[3] SHENG An-qi;GENG Xian-hui;ZHOU Ying-heng(College of Economics and Management,Nanjing Agricultural University,Nanjing 210095,China;School of Accounting,Anhui University of Finance and Economics,Bengbu 233030,China;School of Economics,Jiangxi University of Finance and Economics,Nanchang 330013,China)

机构地区：[1]南京农业大学经济管理学院,南京210095 [2]安徽财经大学会计学院,安徽蚌埠233030 [3]江西财经大学经济学院,南昌330013

出　　处：《哈尔滨商业大学学报（社会科学版）》2023年第3期100-114,共15页Journal of Harbin University of Commerce:Social Science Edition

基　　金：国家社会科学基金重大项目“农村集体产权制度改革深化与经济发展研究”(20ZDA045);国家社会科学基金重点项目“协同推进以人为核心的新型城镇化与乡村振兴战略研究”(22AZD045)。

摘　　要：基于2016—2018年安徽、江苏、山西、吉林四省共101家农民专业合作社的实地调研数据,采用多元回归模型与倾向得分匹配模型,分析剩余控制权的设计对合作社绩效的影响,具体通过分析股权集中度和重要职务关联度的高低来分析剩余控制权的设计对合作社绩效的影响。实证结果表明,股权集中度的提高与重要职务关联度的加深有利于合作社绩效的提升,但其所带来的负面效应也不容忽视。Farmer led cooperatives are an important form of grass-roots rural mutual assistance,but with its rapid development,the problem of governance mechanism is becoming increasingly prominent.Based on the field survey data of 101 farmers’professional cooperatives in Jiangsu,Anhui,Shanxi and Jilin from 2016 to 2018,this paper uses multiple regression model and propensity score matching model to analyze the impact of the design of residual control based on ability and relationship on the performance of cooperatives,Specifically,by analyzing the degree of ownership concentration and important job relevance,this paper analyzes the regulatory effect of the design of residual control on the performance of cooperatives.The empirical results show that the improvement of equity concentration and the deepening of important job correlation are conducive to the improvement of cooperative performance,but the negative effects caused by the improvement of equity concentration and the deepening of important job correlation can not be ignored.Therefore,reasonable suggestions on the design of cooperative governance mechanism are put forward,So as to safeguard the rights and interests of small and medium-sized members while ensuring the operation performance of cooperatives.

关 键 词：剩余控制权 股权集中度 运营绩效 

分 类 号：F325.1[经济管理—产业经济]