农民专业合作社财务管理问题初探

农民专业合作社是我国农民走向市场、抵御经营风险的重要途径,但是农民专业合作社还只是初级发展阶段,还存在一些问题,特别是财务管理问题成为制约专业合作社发展的障碍。针对现阶段农民专业合作社在财务管理上存在的问题,具体解决办法有：加强财会人员队伍建设,提高财务人员的专业素质和知识水平;建立会计机构,明确职责;建立财务管理制度,规范管理等。

Financial Management of Farmer Cooperatives

The farmer cooperatives is an important way to enter market and resist the business risk in China,but the farmer cooperatives are only in initial stages of development,there are still some problems,especially financial management issues has become the barriers to constrain the development.According to the present financial management problems,the concrete solutions are：strengthening the construction of accountants team,improving the professional quality and level of knowledge of finance staff ; establishing the accounting organization and clearing the responsibility; setting up financial management system,standardizing the management.