【摘要】 近年来农民专业合作社在我国蓬勃发展,它搭起农户与市场之间的桥梁,引导和组织农民有序进入市场,对促进农业增效农民增收发挥了积极作用。财务管理是农民专业合作社各项管理工作的基础和核心,抓好合作社财务管理才能保障合作社成员充分享有合作社利益和参与合作社管理的民主权力,才能保障农民专业合作社的健康规范发展。本文运用规范与实证分析法、比较分析法、定性与定量分析相结合的方法,选取日照市为典型案例,对农民专业合作社财务管理情况进行了较系统分析。通过分析研究,得出以下主要结论:(1)财务管理在农民专业合作社经营管理中具有重要的地位和作用。财务管理在农民专业合作社经营管理中具有分配地位,理财地位。财务管理在农民专业合作社经营管理中的作用包括计划作用,控制作用,监督作用和资本运营等。(2)近些年来,日照市农民专业合作社有了较大发展,形成了自己的特点:市场主体兴办多元化,区域特色鲜明;形式灵活多样;质量有所提升;涉及范围广,竞争力有所增强;合作层次逐步提高;跨区域发展趋势明显。(3)日照市农民专业合作社财务管理的整体情况。通过对日照市23家农民专业合作社调查,分析表明日照市农民专业合作社财务管理状况总体还可以,全部制订章程,建立了财务管理基本规章制度,配备了财务人员,有的是专职人员,但多数是兼职人员。总体上财务管理状况可以,基本满足了农民专业合作社正常运行的需要,但也存在一些问题。(4)日照市农民专业合作社财务管理仍然存在一些问题:一是筹资难度大,资金缺乏;二是资产管理混乱,相应的制度不健全;三是收益分配制度不健全;四是财务管理制度不健全,核算不规范;五是财务人员配备素质不高,会计基础工作薄弱;六是缺乏必要的财务监督机制。产生这些问题的原因是多方面的,一是合作社原则存在一定缺陷,造成产权融资不足;二是农民专业合作社的理事长一般都是由农村中的种植大户或从事农产品贩运的大户担任,他们绝大多数对财务核算和管理流程一知半解,对财务管理工作重视不够,认识不到位;三是有的农民专业合作社认为配备会计、出纳,需要花费一笔工资费用。由内部人员兼职来得方便、节约费用;四是有些专业合作社社员存在小农意识,对自己的农产品销售所得,认为自产自销得益较实惠,不愿意入账提取一定比例的积累后再分配;五是有的农民专业合作社认为把所有收入都入账,会影响合作社所得税的缴纳,思想上有一定的顾虑。(5)国外农民专业合作社财务管理较为科学规范,有不少的经验可供借鉴:一是多样化的融资渠道;二是封闭运营初始资金,投资实行可行性论证制度;三是健全合作社内部利益分配机制和利益互补机制;四是不以赢利为目的下的民主管理机制;五是健全强化外部监管的审计制度。(6)加强日照市农民专业合作社财务管理应在明确财务管理的基本任务的基础上,遵循以下基本原则:自主财务原则;民主理财原则;牵制规范原则;责权利相结合原则。(7)加强日照市农民专业合作社财务管理应采取以下基本措施:加强日照市农民专业合作社财务管理应在明确任务和基本原则的基础上,从本身看应采取以下措施:一是开拓新的资金渠道,弥补资金的不足;二是建立健全财务管理体系,加强核算,强化管理;三是健全收益分配制度;四是加强财会人员队伍建设,提高综合素质和知识水平;五是实行财务公开制度,强化监督机制。同时,还应采取一些配套措施:从思想上给予高度的重视,加强财务管理意识;大力提高社员素质;制定专门财政政策等。

　　【Abstract】 In recent years, farmers’ professional co-operatives in China booming, it put up the bridge between farmers and market, guide and organize farmers orderly to enter the market, to promote the efficiency of agriculture farmer plays a positive role. Financial management is the farmers’ professional co-operatives management work of the foundation and the core, pays special attention to the cooperative finance management to ensure cooperatives member fully enjoy interests and participate in a cooperative management, guarantee the democratic right of the farmers’ professional co-operatives healthy development.Using the standard and empirical analysis, comparative analysis, the qualitative and quantitative analysis method combining rizhao city, for the typical cases of farmers’ professional co-operatives, the financial management systems analysis. Through the analysis and study are as follows:(1) the financial management in farmers’ professional co-operatives management ha-s the important position and role. Financial management in farmers’ professional co-o-peratives management, financial position is assigned. Financial management in farmers’ professional co-operatives management role, including planning, supervision and control of capital operation, etc.(2) in recent years, farmers’ professional co-operatives has great development, has formed its own characteristics: the market main body in regional features, pluralism, Flexible and diverse forms, Improve the quality, Concerned range, increased competition, Cooperation level raised steadily. Trans-regional development trend.(3) rizhao city farmers’ professional co-operatives financial management of the wh-ole situation. Based on 23 farmers’ professional co-operatives rizhao city, rizhao city analysis shows that the farmers’ professional co-operatives financial management condition overall is ok, all the articles of association, establish the financial management o- f the basic rules and regulations, with financial personnel, have full-time personnel, b-ut most are part-time personnel. In general, the basic financial management situation can satisfy the farmers’ professional co-operatives normal operation needs, but also some problems.(4) rizhao city farmers’ professional co-operatives of financial management, there a-re still some problems: one is the financing difficulty, lack of funds, Second is the a-sset management, the corresponding imperfect system, Three is the income distribution system is not perfect, Four is not sound financial management system, the accounting rules, 5 is the financial personnel quality is not high, the basic accounting work weak, 6 is the lack of necessary financial supervision mechanism. The reason is various, one is the principle of a defective, causing property is insufficient; financing, Se-cond is the farmers’ professional co-operatives director is commonly by the planting l-arge or engaged in rural areas of large agricultural trafficking, most of them for fina-ncial accounting and management processes of financial management, cowboys, unders-tanding, Three is that some farmers’ professional co-operatives, equipped with account-ing, cashier takes a wage costs. By internal personnel is more convenient and save c-osts part-time, 4 there is some professional cooperatives member of their consciousne-ss of peasant, sales income that produce more affordable for 1857 gandour, unwilling to entering extraction proportion of accumulation after redistribution, Five is some fa-rmers’ professional co-operatives think all income tax credit cooperatives, affect the p-ay, has certain concerns.(5) foreign farmers’ professional co-operatives financial management is scientific a-nd standardized, have quite a lot of experience for reference, a diversified financing channels, Second is the initial investment funds, closed operation feasibility system ex-ecutes, A third is perfect internal interest-distribution mechanism and the interests of complementary mechanism, Four is not to profit for the purpose of democratic management mechanism, 5 is the sound of the audit system, strengthen external supervision.(6) to strengthen financial management of rizhao city farmers’ professional co-operatives shall clearly in the basic task of the financial management, on the basis of the following principles: the principle of independent accounting, Democratic management principle, Contain standard principle, ZeQuanLi combination principle.(7) to strengthen financial management of rizhao city farmers’ professional co-oper-atives shall take the following measures: strengthen basic rizhao city farmers’ professi-onal co-operatives financial management should be in clear tasks and, on the basis of the basic principles should be taken from itself following measures: a new capital c-hannel is insufficient funds; for, Two is to establish and perfect the financial manage-ment system, strengthen accounting, strengthen management, Income distribution syste-m is sound, Four is strengthening accounting staff construction, improve the compreh-ensive quality and the knowledge level, Five is a financial openness system, strengthe-n the supervision mechanism. At the same time, also should adopt some measures: fr-om the thought of high value, strengthen financial management consciousness, Improv-ing peasant quality, Formulate special financial policy, etc.

　　【关键词】 农民专业合作社； 财务管理； 财务活动； 基本原则； 基本措施；

　　【Key words】 farmers’ professional co-operatives； Financial management； Financial activities； Basic principles； The basic measures；