一、农民专业合作社财务管理现状(一)体制、制度不健全由于农民专业合作社成立的门槛较低,成员多为从事同一行业的农民,他们为了追求经营管理过程的简洁高效,大多忽略完善体制和规范管理,尤其是财务管理制度不健全,普遍出现财务管理比较混乱的现象。(二)缺少合格的财务管理人才 I. Current Situation of Financial Management of Peasants’ Professional Cooperatives (I) System and System Are Imperfect Since the threshold for the establishment of peasant professional cooperatives is relatively low, most of the members are peasants engaged in the same industry. Most of them seek the simple and efficient operation and management process, and most of them neglect to improve the system and Standardized management, especially the financial management system is not perfect, generally appear more chaotic financial management phenomenon. (B) the lack of qualified financial management personnel