【摘要】 农民专业合作社的兴起和发展,既是农业产业发展的必然结果,又是我国农村社会从传统走向现代的必由之路。近年来,由于市场经济发育和国家政策导向,农民专业合作社蓬勃发展,快速增长。在一定程度上提高了农民进入市场的组织化程度,为推进农村经济发展起到了积极作用。然而我国农民专业合作社的发展尚处于起步阶段,各类农民专业合作社存在组织根基较弱、运作不尽规范、机制不够健全等问题,远未发挥出应有的组织和制度优势。评价现阶段农民专业合作社的财务绩效,探讨农民专业合作社财务绩效的影响因素,对于揭示其发展现状、特点及存在的差距,探讨在新形势下农民专业合作社发展的目标、方向和对策措施都具有重要意义。关于农民专业合作社绩效,迄今理论界仍然存在较大疑惑:绩效的作用和影响;绩效与组织治理结构的关系;规范化合作社的组织绩效程度等。农民专业合作社财政绩效评价及其影响因素是一个较新的理论研究内容,理论界对此尚未做出全面系统的分析评价。基于国内外学者对于农民专业合作社绩效的理论研究,本文分析了合作社的运行机制,从中发现了合作社的三个维度,即基本维度、行为(过程)维度和结果维度。基于以上分析提出了结果维度(财务绩效)的四个影响因素,分别为基本情况、经营活动、治理活动和外部环境,并提出了它们关于财务绩效的合理假设。鉴于合作社财务绩效、基本情况、经营活动、治理活动和外部环境的不易直接测度,提出了20个观测指标用以反映潜在影响因素。本研究采用我国农业部为了解全国农民专业合作社各方面情况而专门制作的具有科学性和实用性的问卷,对浙江省319家农民专业合作社的实地调查。本文对样本数据进行了因子分析、结构方程等实证研究。研究结果表明,农民专业合作社的基本情况、经营活动、治理活动和外部环境对财务绩效有显著的正向影响,其中经营活动的影响较大。在实证研究中,对合作社的所属行业、统一采购金额、荣誉等观测因素进行了深入分析,得到了一些结论,如种植业的农民专业合作社的财务绩效往往会高于其他行业。鉴于国内外关于合作社绩效的理论研究和本文科学的实证分析,本研究提出进一步推进我国农民专业合作社财务绩效提升的对策建议:依法推进农民专业合作社规范化建设;引导农民专业合作社适度规模扩张;创新农民专业合作社经营机制;加强农民专业合作社经营管理人才队伍建设;要营造促进农民专业合作社提升发展的政策环境。

　　【Abstract】 The rise and development of farmer cooperative is the inevitable result of the rural societyfrom traditional to modern grants. In recent years, due to the market economy development andnation policy guidance, farmer cooperative develop in rapid growth. However,the developmentof Farmer Cooperatives in China is still in its infancy,there are Problems for all kinds of FarmerCooperatives , including weak organization and foundation , irregular operation , unsoundmechanisms,which are far from producing the advantages of well organization and institution.The evaluation of the performance of current farmer cooperative is significant for revealing itsdevelopment status,characteristics and gaps as well as probing the goals,direction and measuresof farmer cooperative under the new circumstances.Performance evaluation of farmer cooperative is relatively new theoretical research contents,and theorists have not as yet to make a comprehensive and systematic analysis and evaluation. Inthis present study, on the basis of analysis of the theoretical basis of the performance evaluation onfarmer cooperative , found the cooperatives three dimensions, namely basic dimensions, behavior (process)dimension and the results dimension. From which this paper proposes basic situation, business activities,governance activity and the external environment, puts forward them about financial performance reasonablehypothesis, and gives 20 observation indexes to reflect the cooperatives financial performance.This study adopts our country agriculture’s questionnaire, in order to understand the farmercooperatives all aspects and specifically crafted with scientific and practical. This paper sampledata form zhejiang 319 farmer cooperatives on-the-spot investigation, which were studied onfactor analysis, structural equation empirical research. Research results show that farmercooperative basic situation, business activities, governance activity and the external environmentof financial performance are significant positive effects, including the business activities ofinfluence is bigger. In view of the domestic and international about cooperative performance andtheoretical research of scientific paper empirical analysis, this paper further advance our countryfarmer cooperatives financial performance improvement countermeasures and Suggestions.

　　【关键词】 农民专业合作社； 财务绩效； 结构方程；

　　【Key words】 farmer cooperative； financial performance； structural equation；