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近年来,农民专业合作社快速发展,但在实际管理中也存在许多不完善的地方,尤为突出的是财务管理的问题。本文对福建省农民专业合作社财务管理问题进行调研分析。结果表明,农民专业合作社的财务管理问题主要为:财会体制的不完善,会计核算体制的缺漏,规范的审计和监督的缺漏以及大部分的农村专业合作社的财会人员没有足够的专业能力和专业素养。并且针对这些问题,提出了一定的建议和对策。
In recent years, farmer cooperatives have developed rapidly, but there are still many imperfections in the actual management, especially the problems of financial management. This article conducts a research on the financial management of farmer cooperatives in Fujian Province. The results show that the main problems of financial management of farmer cooperatives are: the imperfect accounting system, the lack of accounting system, the lack of auditing and supervision, as well as the lack of professional ability and professionalism of most of the finance professionals in rural cooperatives . And for these problems, put forward some suggestions and countermeasures.