The Study On The Effective Factors For Standardizing The Accountants In Farmers’Specialized Cooperative

Farmers’ specialized cooperative is presently a normal basic economic and service organization in China rural economy. Farmers’ specialized cooperative in our country rose up from the beginning of opening-up and reform. It’s the only way which must be passed during the development of modern agriculture and China rural economy. In Recent years, farmers’ specialized cooperative tends to flourish under the two-way guiding of market and government. It promotes the development of China rural economy in a certain degree and increases the income of Chinese farmers. However, there are some problems which are urgently to be solved in the developing process of China farmers’ specialized cooperative, such as the standardization of accountants. At the moment, less standard accountants is a common problem in China farmers’ specialized cooperative. From the view of nonstandard objective performance, the filling in or obtaining of accounting documents and process of accounting not up to the standards, the drawn up of accounting statement not timely and exact enough, distribution of earnings not meet the law and rules of cooperative, few employees with professional qualification and unsound financial management system are the problems existing commonly in China farmers’ specialized cooperative. In order to promote the sustainable development of farmers’ specialized cooperative, increase the income of farmers who have attended the cooperative continually and improve the cohesion of cooperative constantly, we should promote the standardization of financial accounting continually. Therefore, the research about the effective factors and solutions for standardizing the accountants in farmers’ specialized cooperative has important theoretical and practical significance.This thesis has six sections. Section one is the introduction. It states the background and significance of this research, research status all over the world, main content and method of this research and the possibility of innovation research. Section two is about relevant concepts and theories. It states the concepts of cooperative, farmers’ specialized cooperative, financial accounting of farmers’ specialized cooperative and the standardization of farmers’ specialized cooperative. Besides, it introduces the cooperative economic theory and financial accounting theory. Thus, the theoretical basis of following sections is established. Section three is the theoretical analysis about the effective factors for standardizing accountants in farmers’ specialized cooperative. According to actual survey of farmers’specialized cooperative standardization, this thesis theoretically analyzes the possible effect to cooperative standardization of below factors:cooperative size, volume of business between cooperative members and the non-members, operation revenue and surplus of cooperative, the subscribing amount and proportion of top five shareholders which are the farmer member, whether there are staff members among farmer member, whether cooperative in the form of company plus cooperative plus farmer, whether the accountants are full-time worker, the education background and professional title of accountants and the attention which president pays on cooperative’s accountants. Section four is the practical analysis about the effective factors of farmers’ specialized cooperative standardization. It makes a summary of farmers’ specialized cooperative in Fujian Province and introduces the sources of sample and data. Three hundred questionnaire papers are sent to three hundred cooperatives in Fujian Province and all of them are retrieved which282papers are efficient. On the basis of combination of the questionnaire data and literature documents, this thesis practically analyzes the effective factors of farmers’ specialized cooperative standardization. At the same time, it makes descriptive statistical analysis, correlation test, factorial analysis, structural equation model analysis and result analysis of the samples. Section five comes to the conclusion and suggestions about the effective factors of farmers’ specialized cooperative standardization. Section six makes a summary of this thesis and proposes the expectation.The thesis applies following methods mainly: literature synthesis, questionnaire survey, factorial analysis, structural equation model and normative research. There are two possible innovation of this research. Firstly, it’s valuable to do this research as there’s little literature documents on the effective factors for standardizing accountants in farmers’ specialized cooperative. Secondly, it has significant promotion to standardize accountants in farmers’ specialized cooperative of Fujian Province that designing questionnaires against the status of Fujian Province and making practical analysis.