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基于供销合作社现状的损益分配研究
引用本文:裘丽娅,徐植.基于供销合作社现状的损益分配研究[J].科技和产业,2008,8(2):19-22.
作者姓名:裘丽娅  徐植
作者单位:1. 安微财经大学,会计学院,安微,蚌埠,233030
2. 安微财经大学,商学院,安微,蚌埠,233030
基金项目:中华全国供销合作总社科研项目
摘    要:近几年来由于内外原因,我国供销合作社的发展遭受较大挫折,表现在购销业务下降,农村市场占有率逐年递减,经济效益严重下滑。本文从我国供销社的损益分配现状入手,在回顾相关理论及文献的基础上,通过我国与美国供销社损益分配的比较研究,分析了我国供销合作社损益分配存在的问题及其成因,最后结合我国供销合作社损益分配的现状,提出一些相关对策。

关 键 词:供销社  损益分配  比较  对策
文章编号:1671-1807(2008)02-0019-04
修稿时间:2007年9月10日

Research on the Profit and Loss Allocation of the Supply and Marketing Cooperatives based on Its Status
QIU Li-ya,XU Zhi.Research on the Profit and Loss Allocation of the Supply and Marketing Cooperatives based on Its Status[J].SCIENCE TECHNOLOGY AND INDUSTRIAL,2008,8(2):19-22.
Authors:QIU Li-ya  XU Zhi
Abstract:In recent years,China Federation of Supply and Marketing Cooperatives suffered setbacks,and the purchase and sale of a decline in business,the rural market share gradually declined a serious economic downturn due to internal and external factors. This paper from the point of the status quo of the profit and loss distribution starts with the supply and marketing cooperative with the United States,analysis of the supply and marketing cooperatives with the causes of the problem and makes some response.
Keywords:supply and marketing cooperatives  the profit and loss distribution  compare  countermeasure
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