【摘要】农民专业合作社在促进农业发展、提高农民收入方面发挥了重大的作用。随着农民专业合作社的发展不断向前推进，农民专业合作社的绩效评价逐渐受到重视。目前，我国已经出现了一些关于合作社绩效评价的研究与分析，虽然它们没有形成统一的评价体系和模式，但对构建科学的合作社绩效评价体系来说却是有益的探索。

　　随着农民专业合作社组建数量的增多以及规模的不断扩大，人们越来越多的关注合作社今后的发展潜力与前景。构建有效的、针对合作社的绩效评价体系，能够形成合作社发展的内在推动力，推进合作社健康有序地的发展。本文借鉴了发展成熟的企业绩效评价，在大量实践调研的基础上，深入分析对农民专业合作社绩效产生影响的各种因素，综合经济、社会、环境三个主要方面建立合作社绩效评价体系，运用因子分析法，对农民专业合作社取得的绩效进行分析研究。

　　建立农民专业合作社绩效评价体系，并运用该体系对合作社绩效做综合性、科学性的研究评价，具有重要的现实意义。本文以对农民专业合作社的发展现状研究为前提，从合作社内部控制、外部政策环境两方面为出发点，找到在合作社在发展中影响绩效的主要因素，并对这些影响因素做了深入剖析，将非财务指标引入评价体系，构建了包括资产收益率、收益支出比率等财务指标在内的10个评价指标。在对各指标原始数据进行无量纲化处理的基础上，提取出能全面反映合作社绩效发展的三个公因子，通过Spass软件计算各个因子的得分，最后，依据各个公因子的方差贡献率计算每个农民专业合作社的综合得分。从最终的评价结果中，不仅可以验证指标选取是否合理，也可以对合作社的绩效作出综合、全面的评价。

　　【关键词】农民专业合作社；绩效评价；因子分析；经营管理

　　【Abstract】Farmer specialty cooperative organization has playing a major role in promoting agricultural development and increasing farmer’s income. With it’s constantly advancing, of farmer specialty cooperative organization attracts more and more people’s attentions. At present, some performance evaluation researches on farmer specialty cooperative organization have been appeared in our country. Although those researches have not formed consistent system, they are useful exploration on constructing a scientific performance evaluation system.

　　With farmer specialty cooperative organization increasing in the number and scale, people are concerned more about the cooperative’s potential and prospects for future development. An effective performance evaluation system for the cooperatives can form internal driving force to promote healthy and orderly development of cooperatives. This article uses for reference from mature enterprise performance evaluation, on the basis of a lot of investigations, analysis various factors which influence performance, establishes performance evaluation system of cooperatives which comprehending economic, social, environmental three major aspects, then uses the factor analysis method evaluating performance that cooperative has achieved.

　　Establishing performance evaluation system and using this system to evaluate performance of comprehensive, has an important practical significance. This paper takes farmer specialty cooperative organization’s present development as the premise, from internal control and external policy environment as the starting point, finds main factors affecting performance of cooperatives, anglicizes those factors and introduces non-financial factors, to establish ten evaluation indexes. Those ten indexes include return on assets, the rate of income and expenditure, and so on. Based on making indexes being dimensionless, this paper finds three public factors which can comprehensively reflect the performance of cooperatives, then uses Spass to calculate factor’s and cooperative’s score . From the final evaluation results, we not only to verify the reasonableness of selected indicators, but also made an integrated and comprehensive evaluation on the performance of cooperatives.

　　【Key words】farmer specialty cooperative organization；performance evaluation；factor analysis； operation and management