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农民专业合作社是伴随着市场经济的发展应运而生的一种农民合作组织,它的诞生将处于市场中地位较低的农户组织起来,从而提升议价能力、降低成本,切实保护农民的收益;并通过实现规模经济来促进农业产业化发展、提高生产效益;同时,它的存在还有着许多的社会效益。但是其经营管理过程中也暴露出许多问题,尤其体现在财务管理方面,故本文试图分析出合作社在财务管理中存在问题的原因,并找到相关解决的对策。
Farmer cooperatives are a kind of farmer cooperative organizations that came into being along with the development of market economy. They are organized to organize farmer households with lower status in the market so as to enhance bargaining power, reduce costs and earnestly protect farmers’ income. Through the realization of economies of scale to promote the development of agricultural industrialization, improve production efficiency; the same time, its existence also has many social benefits. However, there are also many problems exposed in the course of its operation and management, especially in terms of financial management. Therefore, this paper attempts to analyze the reasons why cooperatives have problems in financial management and find corresponding solutions.