| 农村专业合作经济组织财务运行机制研究 |
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| 引用本文： | 张忠华,迟翔. 农村专业合作经济组织财务运行机制研究[J]. 哈尔滨商业大学学报(社会科学版), 2007, 0(3): 44-48 |
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| 作者姓名： | 张忠华 迟翔 |
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| 作者单位： | 1. 哈尔滨商业大学,会计学院,黑龙江,哈尔滨,150028
2. 建行黑龙江分行,营运管理部,黑龙江,哈尔滨,150001 |
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| 摘 要： | 农村专业合作经济组织的运行机制主要包括财务和组织两大方面,而组织运行机制是否合理会影响到代理成本,从而直接影响到合作经济组织的运行成本.一般而言,农村专业合作经济组织的财务运行机制主要是从组织内部利益分配的角度分析的.实际上,更为核心的是组织与其他经济组织之间的外在利益联结机制,他们共同构成专业合作经济组织的财务基础.
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| 关 键 词： | 农村专业合作经济组织 财务运行机制 代理成本 利益联结机制 |
| 文章编号： | 1671-7112（2007）03-0044-05 |
| 收稿时间： | 2006-09-29 |
| 修稿时间： | 2006-09-29 |
Research on Financial Operating System of Rural Special Cooperate- Economic Organization |
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| ZHANG Zhong-hua,CHI Xiang. Research on Financial Operating System of Rural Special Cooperate- Economic Organization[J]. Journal of Harbin University of Commerce:Social Science Edition, 2007, 0(3): 44-48 |
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| Authors: | ZHANG Zhong-hua CHI Xiang |
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| Affiliation: | 1.Accounting School,Harbin University of Commerce , Harbin 150028, China; 2.The Management of the Ministry of Construction Bark Branch in Heilongjiang, Harbin 150001, China |
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| Abstract: | The financial operating mechanism of rural special cooperate-economic organization mainly lies in two aspects,including finance and organization.and whether the organization operating mechanism is reasonable or not directly affects vicarious cost and running cost.Generally speaking,The financial operating mechanism of rural special cooperate-economic organization is mainly analyzed on the point of profit-distribution in organization,actually,the core is external mechanism of profit-connection among organizations, the financial basement was made from them. |
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| Keywords: | rural special cooperate-economic organization financial operating mechanism vicarious cost mechanism of profit-connection |
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