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农民专业合作社(以下简称专业合作社)是在农村家庭承包经营基础上,同类农产品的生产经营者或同类农业生产经营服务的提供者、利用者,自愿联合、民主管理的互助性经济组织。近五年来,农民专业合作社发展迅猛。以宁乡县为例,在国税办证的专业合作社由2008年底的5户增长到2013年9月底的195户,增长了38倍。但是,由于其组织结构、生产经营特点、产品生命周期和财税政策环境,农业专业合作社存在一定的财务风险。一、主要财务风险及其分析专业合作社的主要财务风险包括:1.筹资过程中,实物出资存在一定风险。农民专业合作社的成员主要是农民,一般采用“实物出资为主,现金出资为辅”的出资方式,以生物资产为主
Farmers’ Professional Cooperatives (hereinafter referred to as “specialized cooperatives”) are producers and managers of agricultural products of the same kind or providers, users of their agricultural production and operation services of the same kind, and voluntary and joint economic management organizations that are democratically managed on the basis of rural household contractual management. In the recent five years, farmer cooperatives have developed rapidly. In Ningxiang County, for example, the number of professional cooperatives accredited in State Taxation increased from 5 at the end of 2008 to 195 at the end of September 2013, an increase of 38 times. However, due to its organizational structure, production and management characteristics, product life cycle and fiscal and taxation policy environment, agricultural cooperatives have some financial risks. I. Major Financial Risks and Their Analysis The major financial risks of a professional cooperative include: 1. In the process of raising funds, there is a certain risk in kind of contribution. The members of the farmer cooperatives are mainly peasants, generally adopting the mode of contribution of “material contributions in kind, supplemented by cash contributions ”, with biological assets as the mainstay