农民专业合作社项目资金的会计处理

近年来,特别是<农民专业合作社法>颁布实施以来,从中央到地方对促进农民专业合作社健康发展都采取了一系列扶持和优惠政策,其中重要的一项就是资金扶持,这对农民专业合作社改善服务条件、增强市场竞争能力、提高农民的组织化程度以及增加农民收入发挥了重要作用.但在实际工作中,项目资金核算不规范、不完整甚至违反有关法规规定的现象时有发生,已成为制约合作社规范、健康发展的主要因素之一.笔者根据<农民专业合作社法>和<农民专业合作社财务会计制度(试行)>的规定,谈谈自己的见解.     

浦东新区 农民专业合作社发展研究

当前,全国各地农村农民专业合作社蓬勃发展,成为实现农业现代化的生力军。但在农民专业合作社的发展过程中,也出现了许多问题,仅仅依据国家颁布的《农民专业合作社法》还不能解决这些问题,必须有一套管理体制、运行机制来规范农民专业合作社的运行,必须有相应的政策来指导、扶持和促进农民专业合作社健康发展。     

《农民专业合作社法》50问(三)

十、国家促进农民专业合作社发展的主要政策措施是什么? 为了明确国家扶持农民专业合作社的基本政策,为其发展创造良好的政策环境,《农民专业合作社法》第八条规定,国家通过财政支持、税收优惠和金融、科技、人才的扶持以及产业政策引导等措施,促进农民专业合作社的发展.     

提高认识加大宣传依法促进农民专业合作社健康发展

一、提高认识,切实增强加快发展农民专业合作社的紧迫感和责任感 《农民专业合作社法》作为一部关系广大农民切身利益的法律,明确了农民专业合作社的法律地位,完善了我国社会主义市场经济法律体系,是继《公司法》、《合伙企业法》、《个人独资企业法》之后,又一部维护市场主体的法律.它的颁布实施,是改革开放以来我国首次以立法的形式推进农民的经济互助与合作,对于引导和促进农民专业合作社发展具有重大的现实意义和深远的历史意义.支持农民专业合作社建设,将有利于进一步稳定完善农村经营体制,提高农民和农业的组织化程度,推进农业产业化经营;有利于挖掘农业内部增收潜力,提高农产品市场竞争力和农民收入水平,推动农业结构战略性调整;有利于培育新型农民,提高农民素质,推动基层管理民主化,加快社会主义新农村建设.要抓住法律颁布的有利时机,进一步提高思想认识,突出工作重点,认真履行法律赋予的职责,加大扶持力度,积极推动全区农民专业合作社健康发展.     

发达国家对农民专业合作社的扶持政策及启示

农民专业合作社发展与政府扶持具有重要关系。我国2007年7月1日颁布实施的《农民专业合作社法》中,专门设置了政府扶持政策一章。本文对美国、日本、法国等发达国家政府扶持农民专业合作社政策进行比较分析,并在借鉴国际经验的基础上,提出促进我国农民专业合作社发展的政策建议。     

促进我国政府扶持农民专业合作社的立法建议

要加强我国政府对农民专业合作社发展的扶持,需要通过进一步完善相关法律规定,形成规范有序的长效机制.针对现存的不足,建议通过出台《农民专业合作社法实施条例》,统一明确专门的组织协调机构,加大各级政府财政扶持的力度,完善税费减免政策,强化金融支持措施,建立技术扶持制度来支持、引导农民专业合作社的发展.     

农民专业合作社合作融资机制构建研究

2006年中央1号文件提出"积极引导和支持农民发展备类专业合作经济组织,加快立法进程,加大扶持力度,建立有利于农民合作经济组织发展的信贷、财税和登记等制度"后,全国人大和各级政府相继船陕了相关法律、法规和制度建设步伐,2006年10月31日十届全国人大常委会第24次会议又以立法的形式颁布了农民专业合作社法,这为进一步提高农民进入市场的组织化程度,促进农民合作组织的健康发展扫清了制度障碍.     

《农民专业合作社法》50问（二）

十、国家促进农民专业合作社发展的主要政策措施是什么? 为了明确国家扶持农民专业合作社的基本政策,为其发展创造良好的政策环境,<农民专业合作社法>第八条规定,国家通过财政支持、税收优惠和金融、科技、人才的扶持以及产业政策引导等措施,促进农民专业合作社的发展.同时,国家鼓励和支持农业企业、农业科技服务组织、科研教学单位等社会各方面力量,为农民专业合作社提供政策、技术、信息、市场营销等服务.     

在农民专业合作社法实施十周年座谈会上的讲话

<正>今天,我们在这里召开座谈会,全面总结农民专业合作社法实施十年来的经验,深入分析农民专业合作社发展面临的新形势,进一步完善农民专业合作社法律制度,促进农民专业合作社健康发展,意义重大。刚才,几位同志作了很好的发言,我都赞同。下面,我讲三点意见。一、充分肯定农民专业合作社法贯彻实施十年取得的显著成效     

加强指导服务促进专业合作社规范快速发展

近几年来,山西省各级农业（农经）部门认真贯彻《农民专业合作社法》和党的十七届三中全会精神,牢固树立扶持农民专业合作社就是扶持农业和农民的观念,把大力发展农民专业合作社作为稳定和完善农村基本经营制度、     

新形势下我国农民专业合作社外部监管完善的必要性

《农民专业合作社法》颁布实施以来,我国专业合作社发展迅速,但空壳合作社较多,合作社套取国家优惠政策常有发生。与国际合作社相比,我国合作社数量不少但质量亟待提升。2007年以来我国"重扶持,轻监管"的合作社法律和政策体系是否适应专业合作社由数量发展向质量提升的新形势?我国农民专业合作社外部监管需要加快完善吗?本文通过构建政府与合作社间的演化博弈模型分析合作社经营过程中二者之间的博弈行为和策略均衡,然后结合案例进一步展开分析。研究结果表明:(1)政府监管对于促进合作社规范经营至关重要;(2)缺乏长效监管机制会导致一些合作社再次采取俘获行为;(3)新的时代背景下我国应加快完善专业合作社的监管体系,形成适合国情的有效监管体系,政府应该在立法和政策上加快推进完善合作社监管体系。     

立法后农民专业合作社的发展状况和运行机制分析——基于江苏省的调研数据

本文运用对江苏省农民专业合作社的调查数据,通过统计分析和比较分析,对立法后我国农民专业合作社的发展状况和运行机制进行了研究。研究表明,农民专业合作社的市场经营能力和规范化程度明显提高,但发展中依然面临各种内外部矛盾和多种因素的制约,多数组织存在着成员规模小、服务功能不完善和股权过于集中、民主管理机制薄弱、盈余返还制度不健全的问题,相当一部分的合作社自我发展能力和带动农户增收能力还较弱,加强政府的支持引导和监督管理是农民专业合作社健康发展的客观需要。     

论农民专业合作社成员出资的继承

2017年新修订的《农民专业合作社法》第15条在章程应当载明事项中增加了"成员出资的继承";而且就继承的立法体例而言,立法未作任何限制,完全授权章程规定.合作社的惠顾返还为主盈余分配原则、民主管理原则、以农民为主的成员制度、成员表决权行使制度、继承人不愿或不能继承成员出资时死亡成员财产份额分出的时间等,均会引发成员出资...     

论我国新型农业合作社的发展战略

为了探索新型农村合作社的发展之路,构建我国新型农业合作社的发展战略,本文对现存农业合作社的内外环境进行分析,基于以往我国多年创办合作社的成功经验,借鉴国外优秀合作社的办社方法,建议将我国农业合作社的发展分为三个战略发展阶段,即自由合作阶段、战略阶段和高级农业合作社阶段。     

Cooperatives and the Commodity Political Agenda: A Political Economy Approach

Historically, major agricultural cooperatives in Canada have been intimately involved in commodity policy issues. Large cooperatives were created because farmers were upset about the perceived lack of competition in buying farm inputs or selling farm outputs. Often, the resulting cooperative was the organization farmers saw as the logical organization to represent their view of commodity policy or competition policy. As cooperatives grew and diversified, the ability to represent their members coherently across policy issues was hampered. For processing cooperatives in the supply-managed sector, the requirement that the cooperative be the political arm of industry, process product, and provide maximum returns to producer members made for a complicated objective function. This paper focuses on the twin objectives of providing efficient member services and performing political lobbying in a public choice framework. The results are illustrated by the recent history of a supply-managed further-processing cooperative and a diversified grain cooperative.     

Neoliberalism and the revival of agricultural cooperatives: The case of the coffee sector in Uganda

Agricultural cooperatives have seen a comeback in sub‐Saharan Africa. After the collapse of many weakly performing monopolist organizations during the 1980s and 1990s, strengthened cooperatives have emerged since the 2000s. Scholarly knowledge about the state–cooperative relations in which this “revival” takes place remains poor. Based on new evidence from Uganda's coffee sector, this paper discusses the political economy of Africa's cooperative revival. The authors argue that donors' and African governments' renewed support is framed in largely apolitical terms, which obscures the contested political and economic nature of the revival. In the context of neoliberal restructuring processes, state and non‐state institutional support to democratic economic organizations with substantial redistributional agendas remains insufficient. The political–economic context in Uganda—and potentially elsewhere in Africa—contributes to poor terms of trade for agricultural cooperatives while maintaining significant state control over some cooperative activities to protect the status quo interests of big capital and state elites. These conditions are unlikely to produce a conflict‐free, substantial, and sustained revival of cooperatives, which the new promoters of cooperatives suggest is under way.     

Testing for the Presence of Financial Constraints in US Agricultural Cooperatives: An Investment Behaviour Approach

This study examines the presence of financial constraints in US agricultural cooperatives. We test the cooperative capital constraint hypothesis with a panel data econometric analysis of agricultural cooperatives’ investment behaviour. Regression results suggest that agricultural cooperatives’ capital expenditures are significantly affected by the availability of internal funds. Results also indicate that the sensitivity of investment to cash flow is correlated with cooperative structural characteristics.     

The impact of coffee certification on small‐scale producers’ livelihoods: a case study from the Jimma Zone,Ethiopia

What is the impact of product certification on small‐scale farmers’ livelihoods? To what extent does the participation of Ethiopian small‐scale coffee farmers in certified local cooperative structures improve their socioeconomic situation? To answer these questions, this article employs household data of 249 coffee farmers from six different cooperatives collected in the Jimma zone of Southwestern Ethiopia in 2009. Findings show that the certification of coffee cooperatives has in total a low impact on small‐scale coffee producers’ livelihoods mainly due to (1) low productivity, (2) insignificant price premium, and (3) poor access to credit and information from the cooperative. Differences in production and organizational capacities between the local cooperatives are mirrored in the extent of the certification benefits for the smallholders. “Good” cooperatives have reaped the benefits of certification, whereas “bad” ones did not fare well. In this regard the “cooperative effect” overlies the “certification effect.”     

The Impact of Organizational Form on Producer Contracting Decisions

A variable that has not yet been considered in the contracting literature is the impact of agribusiness organizational form on the producer's contracting decision. Contracts with cooperatives are more complicated decisions for producers than a standard marketing contract with noncooperatives because of the requisite membership capital investment in the firm. Contracting with cooperatives requires producers to make a dual supply and investment decision. Individual membership equity holdings in all agricultural cooperatives are increasing, but they are generally most substantial in the value-added, new-generation cooperatives. Portfolio theory is used to analyze the producer's decision to contract with three alternatively structured value-added processing organizations in an uncertain environment: a traditional cooperative, a new-generation cooperative and an investor-oriented firm. In the cooperative cases, the contract requires both supply and equity investment.     

Big is efficient: Evidence from agricultural cooperatives in Ethiopia

In Ethiopia, there is a renewed interest in agricultural cooperatives as an institutional tool to improve the welfare of smallholder farmers. One of the pathways through which cooperatives benefit their members is scale economies. However, the establishment of cooperatives in Ethiopia seems to pay little attention to the size of the organizations. This article aims at investigating the effect of size on cost efficiency of agricultural cooperatives. More specifically, the purpose is to examine whether a single cooperative can serve a given number of farmers at a lower cost than two or more smaller cooperatives could. We employ the concept of cost subadditivity to compare the cost efficiency of large versus small cooperatives, and by extension unilateral actions. We estimate a flexible production technology using cross‐sectional cooperative‐level data. Findings show that costs would drop by 78% to 181% if farmers join hands in relatively large rather than small cooperatives.