Research On Standardization Of Financial Management Of Farmers' Professional Cooperative In Linyi City

The professional farmers cooperatives,in the Linyi City,Shandong Province,as an agricultural city,is extremely prominent in status and function of the rural economy construction and agricultural development,along with sustainable development,expansion of scale and widening of field.However,the financial management of professional farmers cooperatives in Linyi has been lagging behind for a long time,which directly restricts the long-term development of cooperatives.Therefore,it is of great significance to the stable,healthy and sustainable development of professional farmers cooperatives to study the financial management of professional farmers cooperatives in Linyi and to promote the standardization of financial management.On the basis of summarizing relevant literatures,this paper comprehensively analyzes the current situation,existing problems and countermeasures of financial management of professional farmers cooperatives in Linyi,by means of questionnaire survey and field interview.First of all,it analyzes the basic status and financial management of professional farmers cooperatives.Then,it analyzes the manifestations and causes of the unstandardized financial management.On this basis,combined with the case analysis of four typical cooperatives,it concludes the enlightenment of the standardized financial management of the cooperative.Finally,the paper puts forward the countermeasures to standardize the financial management.Through the above theoretical research and empirical analysis,the following conclusions are drawn:(1)The financial management level of professional farmers cooperatives in linyi,has been continuously improved,but on the whole,it is still in the primary stage.There are many blank areas for the standardized construction of financial management?(2)There are obvious irregularities in the organization building,personnel construction,institutional improvement,financial management,the protection of members' interests,financial reports and so on.(3)The financial management of professional farmers cooperatives in linyi,is characterized by a high degree of informality,which affected by the lack of basic standard of financial management,the lack of attention and understanding,the insufficient government guidance and supervision,the imperfect financial guarantee mechanism and so on.(4)A comparative analysis of four typical demonstration societies shows three useful revelations: the financial standardization is an important measure to the regularity of financial management,to establish and improve the standard mechanism of financial management,andan important condition to ensure the accuracy and effectiveness of financial accounting.(5)There are the following measures to standardize the financial management of professional farmers cooperatives in Linyi: First,to formulate standardized financial management standards for professional farmers cooperatives following the principles of legality,integrity and pertinence.Second,to implement standardized financial management standards in accordance with the basic links of determining the implementation subject,clarifying the implementation subject,assigning responsibilities and tasks.Third,to implement of standardized financial management standards,by carrying out comprehensive surveys on the financial management of cooperatives,strengthening publicity of laws and regulations,strengthening the awareness of standardized standards and organizing business training.