《农民专业合作社法》、《农民专业合作社财务会计制度(试行)》实施以来,农民专业合作社发展迅猛,但仍处于初级发展阶段,普遍存在重发展、轻规范,重速度、轻管理的观念。成员出资不到位、成员登记不规范、成员账户空虚、产权不明晰、管理不民主、盈余分配难落实等问题,造成大量空壳合作社。大户绑架、架空合作社经营现象也大量存在。做实成员账户,规范合作社发展,是合作社健康、快速发展的当务之急。一、做实成员账户的意义成员账户是农民专业合作社用来记录成员与合作社交易情况,以确定其在合作社财产中所拥有份额的会计账户。《农民专业合作社法》第三十六条 Since the implementation of the Farmer Cooperatives Law and the Financial Accounting System of Peasants Professional Cooperatives (Trial Implementation), farmer cooperatives have been developing rapidly but are still in the initial stage of development. There are common notions of re-development, light norms, speediness and light management. Member funding is not in place, members of the registration is not standardized, member accounts emptiness, property rights is not clear, management is not democratic, earnings distribution is difficult to implement and other issues, resulting in a large number of shellfish cooperatives. Big kidnapping, overhead co-operative phenomenon also exists in large numbers. Acting as a member account and standardizing the development of cooperatives are urgent priorities for the healthy and rapid development of cooperatives. First, the meaning of a member account Real membership account is a farmer’s professional cooperatives used to record the transactions of members and cooperatives to determine their share of the assets in the cooperatives account. Article 36 of Law of Farmer Professional Cooperatives