单位代码10733密级
硕士学位论文
临夏州农村股份经济合作社发展问题研究
Research on the Development of Rural Stock Economic
Cooperatives in Linxia Zhou
张喜花
指导教师陈秉谱副教授所在学院财经学院
学科专业农林经济管理（农业经济管理）研究方向农村集体经济
论文答辩日期2023年11月16日学位授予日期2023年12月
答辩委员会主席汪晓文教授
中国·兰州
2023年12月
Research on the Development of Rural Stock Economic
Cooperatives in Linxia Zhou
By
Zhang Xihua
Supervised by
Chen bingpu Associate Professor
A DISSERTATION SUBMITTED IN FULFILLMENT OF THE
REQUIREMENTS FOR THE DEGREE OF MASTER
MAJOR IN AGRICULTURAL ECONOMIC MANAGEMENT
In
COLLEGE OF FINANCE AND ECONOMICS
GANSU AGRICULTURAL UNIVERSITY
LANZHOU,CHINA
December 2023
摘要
2016年《中共中央国务院关于稳步推进农村集体产权制度改革的意见》中
指出“全面部署农村集体产权制度改革工作”，有经营性资产的农村集体经济组
织进行产权制度改革。通过产权制度改革，农村股份经济合作社作为中国特色社
会主义集体经济的有效实现形式，对农村集体资产保值增值，集体成员权益保障
等方面发挥着重要作用，有效解决农村集体资产产权不清晰等现象。但股份经济
合作社在成立初期，缺乏有效经营性资产支撑和专业的管理人员经营，尤其西部
少数民族地区农村股份经济合作社发展不成熟、不平衡，在发展中依然存在一些
问题，导致其整合资源、增加农民财产性收入等作用发挥得不明显。
基于此，研究以临夏州农村股份经济合作社为对象，在查阅大量国内外文献
和梳理学习相关理论基础上，结合实际调研和问卷调查发现临夏州农村股份经济
合作社成立数量覆盖全州行政村，组织机构设置完整，股权设置以社员股为主，
财务主要采取委托代理模式，大多数利用政府扶持资金运行，农村集体收入有所
增加。但处于成立初期，收益较少，部分股份经济合作社还未实现分红，社员对
其认知度、满意度还有待提高；同时，还显示股份经济合作社发展中存在较多问
题，在经营管理方面：管理人员文化程度普遍偏低、内部机制运行不规范、内生
发展动力不足、经营模式单一、财务核算工作薄弱、市场化运营困难；在外部环
境方面：受区位影响较大、相关政策执行力度还需加强、相关法律法规有待完善
等。并且依据调研资料利用因子分析法从14个指标中提取出5个公因子，通过
计算因子权重得出，资产因子和管理人员特征因子权重最大，对股份经济合作社
发展影响程度最高，股权结构因子所占比例最小，说明对股份经济合作社发展影
响最低。进一步通过回归分析得出，管理人员年龄、文化程度、参加培训次数、
经营性资产、资源性资产、扶持资产、股东（代表）大会召开次数、是否采取一
人一票表决方式、是否设置干部激励制度等因素是影响农村股份经济合作社发展
的重要因素。最后借鉴运行较好的股份经济合作社发展经验和启示，结合研究问
题、影响因素以及前人研究成果，提出了拓展股份权能、提高社员参与度；完善
内部治理结构，加强内外部监督管理等对策建议。
关键词：农村股份经济合作社；发展问题；影响因素；临夏州
I
SUMMARY
In 2016,the Opinions of the Central Committee of the Communist Party of China
and the State Council on steadily promoting the Reform of the Rural Collective
Property Rights System stated that “the reform of the rural collective property rights
system should be fully deployed”,rural collective economic organizations with
operating assets should carry out the reform of the property rights system.Through the
reform of the property rights system,rural stock economic cooperatives,as an effective
form of realizing the socialist collective economy with Chinese characteristics,play an
important role in preserving and increasing the value of rural collective assets and
safeguarding the rights and interests of collective members,effectively solving the
phenomenon of unclear property rights of rural collective assets and non-discrimination
between government and economy.However,at the current stage of their establishment,
stock economic cooperatives lack effective operating assets to support and professional
managers to operate them.Especially in China’s western minority areas,the
development of rural stock economic cooperatives is immature and unbalanced,there
are still some problems in their development,resulting in the integration of resources,
increasing farmers’property income and other functions are not obvious.
Based on this,the research takes rural stock economic cooperatives of Linxia Zhou
as the object.Based on consulting a large number of domestic and foreign literatures,
sorting out and studying relevant theories,combined with actual research and a
questionnaire survey,It is found that the number of rural stock economic cooperatives
in Linxia covers the whole administrative village,the organizational structure is
complete,the equity is mainly set up by member shares,the finance is mainly in the
principal-agent mode,most of them use the government support funds to run,and the
rural collective income has increased.However,the cooperatives are in the early stage
of their establishment,the income is small,some of them have not realized dividends,
and the members’awareness and satisfaction in the cooperatives need to be improved.
At the same time,there are many problems in the development of rural stock economic
cooperatives,In terms of operation and management,the educational level of
management personnel is generally low,the internal mechanism is not standardized,the
internal development power is insufficient,the business model is single,the financial
accounting work is weak,and the market operation is difficult;In terms of external
environment,it is greatly affected by location,the implementation of relevant policies
needs to be strengthened,and relevant laws and regulations need to be improved.
II
In addition,according to the research data,5common factors are extracted from 14
indicators by factor analysis method.By calculating the factor weights,it is concluded
that the weight of asset factors and management characteristics factors are the largest
and have the highest impact on the development of stock economic cooperatives,while
the proportion of equity structure factors is the smallest,indicating that they have little
impact on the development of stock economic cooperatives.Through further regression
analysis,it is concluded that the important factors affecting the development of rural
stock economic cooperatives are the age of managers,education level,the number of
training,operational assets,resource assets,support assets,the number of shareholder
(representative)meetings,whether to adopt the voting method of one person,one vote,
and whether to set up the cadre incentive system.At last,based on the development
experience and enlightenment of stock economic cooperatives,combined with research
problems,influencing factors and previous research results,the paper proposes to
expand stock rights and improve membership participation;improve the internal
governance structure,strengthen internal and external supervision and management and
other countermeasures and suggestions.
Key words:Rural Stock Economic Cooperatives;Development Problems;Influencing
Factors;Linxia Zhou
III