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| Hu, Yu-ling. |
| In order to normalize the financial account of two kinds of economic organizations, the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives（ Trial） issued by the Ministry of Finance . The comparison point out that application and accounting principles of the two kinds of accounting systems are different and analyzes the differences and similarities of the five accounting elements including property, liabilities, rights of owners, costs and profits and losses, as well as the reasons of the differences and similarities. Results show that both of the two accounting systems reflect the principles of simplification and clarification. The village collective... |
| Tipo: Journal Article |
Palavras-chave: Village collective economic organizations; Farmers’ cooperatives; Accounting system; Differences and similarities; China; Agribusiness. |
| Ano: 2011 |
URL: http://purl.umn.edu/113494 |
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| Yang, Xuan. |
| Based on the description of the major role played by famers’ cooperatives in developing rural economy and increasing the income of farmers, the obstacles of the sustainable development of famers’ cooperatives in Hebei Province are introduced. Firstly, the cooperative mechanism is imperfect; secondly, the development is substandard; thirdly, the coverage of supportive policy is limited; fourthly, the capitals and financing problem are difficult; fifthly, the operation is single; sixthly, the construction of marketing channels is the weak; seventhly, the professional talents are scarce. The sustainable development paths of famers’ cooperatives in Heibei Province are analyzed. Firstly, conducting value-added processing and taking the way of materialized... |
| Tipo: Journal Article |
Palavras-chave: Farmers’ cooperatives; Obstacle analysis; Path choice; Mechanism innovation; China; Agribusiness. |
| Ano: 2010 |
URL: http://purl.umn.edu/94271 |
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| Fang, Kai; Liu, Jie; Chen, Xin-hua. |
| In the perspective of new institutional economics, we regard farmers’ cooperatives as a “contractual set” integrating a series of long-term contractual relations, and transform the selection problem of organization forms into selection problem of contractual model within organization. By the theoretical framework of Transaction Cost Economics, we analyze the formation mechanism and determinant factors of contractual model of different farmers’ cooperatives and conduct case study on Production and Marketing Cooperative of Sweet Pomegranate in Mengzi, Yunnan. The results show that selecting contractual forms of cooperatives is the result of weighing many factors; new organization model or contractual arrangement is complementary to the former system... |
| Tipo: Journal Article |
Palavras-chave: Farmers’ cooperatives; Organization model; Contractual selection; Transaction cost; China; Agribusiness. |
| Ano: 2011 |
URL: http://purl.umn.edu/113418 |
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