Study On Financial Management Of Farmer Cooperatives

In recent years, farmers' professional co-operatives in China booming, it put up the bridge between farmers and market, guide and organize farmers orderly to enter the market, to promote the efficiency of agriculture farmer plays a positive role. Financial management is the farmers' professional co-operatives management work of the foundation and the core, pays special attention to the cooperative finance management to ensure cooperatives member fully enjoy interests and participate in a cooperative management, guarantee the democratic right of the farmers' professional co-operatives healthy development.Using the standard and empirical analysis, comparative analysis, the qualitative and quantitative analysis method combining rizhao city, for the typical cases of farmers' professional co-operatives, the financial management systems analysis. Through the analysis and study are as follows:(1) the financial management in farmers' professional co-operatives management ha-s the important position and role. Financial management in farmers' professional co-o-peratives management, financial position is assigned. Financial management in farmers' professional co-operatives management role, including planning, supervision and control of capital operation, etc.(2) in recent years, farmers' professional co-operatives has great development, has formed its own characteristics: the market main body in regional features, pluralism, Flexible and diverse forms, Improve the quality, Concerned range, increased competition, Cooperation level raised steadily. Trans-regional development trend.(3) rizhao city farmers' professional co-operatives financial management of the wh-ole situation. Based on 23 farmers' professional co-operatives rizhao city, rizhao city analysis shows that the farmers' professional co-operatives financial management condition overall is ok, all the articles of association, establish the financial management o- f the basic rules and regulations, with financial personnel, have full-time personnel, b-ut most are part-time personnel. In general, the basic financial management situation can satisfy the farmers' professional co-operatives normal operation needs, but also some problems.(4) rizhao city farmers' professional co-operatives of financial management, there a-re still some problems: one is the financing difficulty, lack of funds, Second is the a-sset management, the corresponding imperfect system, Three is the income distribution system is not perfect, Four is not sound financial management system, the accounting rules, 5 is the financial personnel quality is not high, the basic accounting work weak, 6 is the lack of necessary financial supervision mechanism. The reason is various, one is the principle of a defective, causing property is insufficient; financing, Se-cond is the farmers' professional co-operatives director is commonly by the planting l-arge or engaged in rural areas of large agricultural trafficking, most of them for fina-ncial accounting and management processes of financial management, cowboys, unders-tanding, Three is that some farmers' professional co-operatives, equipped with account-ing, cashier takes a wage costs. By internal personnel is more convenient and save c-osts part-time, 4 there is some professional cooperatives member of their consciousne-ss of peasant, sales income that produce more affordable for 1857 gandour, unwilling to entering extraction proportion of accumulation after redistribution, Five is some fa-rmers' professional co-operatives think all income tax credit cooperatives, affect the p-ay, has certain concerns.(5) foreign farmers' professional co-operatives financial management is scientific a-nd standardized, have quite a lot of experience for reference, a diversified financing channels, Second is the initial investment funds, closed operation feasibility system ex-ecutes, A third is perfect internal interest-distribution mechanism and the interests of complementary mechanism, Four is not to profit for the purpose of democratic management mechanism, 5 is the sound of the audit system, strengthen external supervision.(6) to strengthen financial management of rizhao city farmers' professional co-operatives shall clearly in the basic task of the financial management, on the basis of the following principles: the principle of independent accounting, Democratic management principle, Contain standard principle, ZeQuanLi combination principle.(7) to strengthen financial management of rizhao city farmers' professional co-oper-atives shall take the following measures: strengthen basic rizhao city farmers' professi-onal co-operatives financial management should be in clear tasks and, on the basis of the basic principles should be taken from itself following measures: a new capital c-hannel is insufficient funds; for, Two is to establish and perfect the financial manage-ment system, strengthen accounting, strengthen management, Income distribution syste-m is sound, Four is strengthening accounting staff construction, improve the compreh-ensive quality and the knowledge level, Five is a financial openness system, strengthe-n the supervision mechanism. At the same time, also should adopt some measures: fr-om the thought of high value, strengthen financial management consciousness, Improv-ing peasant quality, Formulate special financial policy, etc.