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当前,烟农专业合作社处于初步运行阶段,内部运行机制不健全,财务开支尚缺乏公开、透明的民主监督和约束。特别是在成立伊始,烟草行业为鼓励和引导烟农积极参与合作社组织,进行了较大的资产投资和资金补贴。因此,烟草行业有必要对合作社的经营行为和财务开支进行监督,防范资产流失。但因烟农合作社是一群众自发组织,属独立经营主体,如果烟草行业参入监管过多,又将违背合作社自主经营的宗旨。作者从“双规制”监管方面进行探索,力求探索出一套合适的财务监管办法。
At present, the farmers’ cooperatives are in the preliminary operation stage, the internal operation mechanism is not perfect, and the financial expenditures are still lack of open and transparent democratic supervision and restraint. In particular, at the very beginning of its establishment, the tobacco industry conducted a large investment in assets and subsidized funds to encourage and guide tobacco farmers to actively participate in cooperative organizations. Therefore, it is necessary for the tobacco industry to supervise the operation and financial expenditure of cooperatives and prevent the loss of assets. However, since the tobacco farmer cooperatives are spontaneous mass organizations and are mainly independent operators, if the tobacco industry participates in excessive supervision, it will run counter to the principle of self-operation of cooperatives. The author explores from the perspective of “dual regulation” regulation and seeks to explore a suitable set of financial regulatory measures.