【摘要】：隨著農(nóng)產(chǎn)品市場格局由賣方市場向買方市場轉(zhuǎn)變以及農(nóng)業(yè)產(chǎn)業(yè)化進(jìn)程的逐步推進(jìn)，被推到市場前沿的單個(gè)農(nóng)戶在其他強(qiáng)大的市場主體面前缺乏獨(dú)立應(yīng)對(duì)各種激烈競爭的能力，在此背景下，農(nóng)民專業(yè)合作社作為一種將農(nóng)民組織起來進(jìn)入市場的互助性組織應(yīng)運(yùn)而生，成為促進(jìn)我國農(nóng)業(yè)產(chǎn)業(yè)化發(fā)展、促進(jìn)城鄉(xiāng)和諧建設(shè)、增加農(nóng)民收入的重要組織載體。然而就整體而言，我國農(nóng)民專業(yè)合作社的發(fā)展還存在許多問題，對(duì)其的績效評(píng)價(jià)滯后是深層原因之一，構(gòu)建一套科學(xué)的農(nóng)民專業(yè)合作社績效評(píng)價(jià)體系具有重要的意義。 針對(duì)上述命題，首先研究了已有的關(guān)于農(nóng)民專業(yè)合作社績效評(píng)價(jià)的文獻(xiàn)，主要分為基于“三重盈余”理論視角和基于“投入產(chǎn)出”理論視角兩類，，但這些績效評(píng)價(jià)體系都與合作社戰(zhàn)略目標(biāo)脫節(jié)，也未能體現(xiàn)合作社創(chuàng)新能力。為使績效評(píng)價(jià)體系有效傳遞農(nóng)民專業(yè)合作社的戰(zhàn)略目標(biāo)，并反映其創(chuàng)新能力，嘗試將平衡計(jì)分卡（BSC）這種戰(zhàn)略工具應(yīng)用于構(gòu)建該績效評(píng)價(jià)指標(biāo)體系。在分析了農(nóng)民專業(yè)合作社績效評(píng)價(jià)應(yīng)用BSC具有可行性和戰(zhàn)略意義的基礎(chǔ)上，構(gòu)建了包括財(cái)務(wù)維度、顧客維度、核心內(nèi)部流程維度和學(xué)習(xí)與成長維度4個(gè)目標(biāo)層、10個(gè)準(zhǔn)則層共25個(gè)指標(biāo)的農(nóng)民專業(yè)合作社績效評(píng)價(jià)指標(biāo)體系，并采用層次分析法（AHP）對(duì)各指標(biāo)進(jìn)行賦權(quán)，按各指標(biāo)無量綱化處理后的得分與賦予權(quán)重計(jì)算綜合分值，判斷農(nóng)民專業(yè)合作社績效的高低。 為保障構(gòu)建的農(nóng)民專業(yè)合作社績效評(píng)價(jià)指標(biāo)體系的有效運(yùn)行，政府部門和農(nóng)民專業(yè)合作社要加強(qiáng)績效評(píng)價(jià)指標(biāo)體系的宣傳教育力度，政府應(yīng)在財(cái)政、金融、稅收等方面加大對(duì)農(nóng)民專業(yè)合作社的政策扶持力度，農(nóng)民專業(yè)合作社自身也要完善人才引進(jìn)、培養(yǎng)、激勵(lì)和保障等人才開發(fā)管理機(jī)制，健全治理機(jī)制和盈余分配機(jī)制，在評(píng)選示范合作社時(shí)，政府可將本績效評(píng)價(jià)指標(biāo)體系作為一個(gè)重要的參考依據(jù)，以給其他合作社形成榜樣力量。
[Abstract]:With the transformation of agricultural product market from seller's market to buyer's market and the gradual advancement of agricultural industrialization process, individual farmers who are pushed to the front of the market lack the ability to deal with all kinds of fierce competition independently in front of other powerful market subjects. Under this background, as a kind of mutual aid organization that organizes farmers to enter the market, farmers' specialized cooperatives emerge as the times require, and become an important organizational carrier to promote the development of agricultural industrialization, promote the harmonious construction of urban and rural areas, and increase farmers' income. However, on the whole, there are still many problems in the development of farmers' professional cooperatives in our country. The lag of performance evaluation is one of the deep reasons. It is of great significance to construct a set of scientific performance evaluation system of farmers' professional cooperatives. In view of the above proposition, this paper first studies the existing literatures on the performance evaluation of farmers' professional cooperatives, which are mainly divided into two categories: based on the theory of "triple surplus" and "input and output" theory. However, these performance evaluation systems are out of touch with cooperative strategic objectives and fail to reflect cooperative innovation ability. In order to make the performance evaluation system transfer the strategic goal of farmers' professional cooperative effectively and reflect its innovation ability, this paper attempts to apply the balanced Scorecard (BSC), a strategic tool, to construct the performance evaluation index system. Based on the analysis of the feasibility and strategic significance of applying BSC to the performance evaluation of farmers' professional cooperatives, this paper constructs the financial dimension, the customer dimension, the financial dimension and the customer dimension. Four target layers of core internal process dimension and learning and growth dimension, and 25 index evaluation index system of 10 criterion layers, and the index system of farmers' professional cooperative performance evaluation, and the use of AHP (AHP) to empower each index. The comprehensive scores were calculated according to the scores and weights given by the dimensionless treatment of each index to judge the performance of farmers' professional cooperatives. In order to ensure the effective operation of the performance evaluation index system of farmers' professional cooperatives, government departments and farmers' professional cooperatives should strengthen the propaganda and education of the performance evaluation index system. In terms of taxation and other aspects, it is necessary to increase policy support for specialized farmers' cooperatives, and they themselves should improve the talent development and management mechanisms, such as the introduction, training, encouragement and guarantee of talents, and improve the governance mechanism and the surplus distribution mechanism. In the selection of demonstration cooperatives, the government can take the performance evaluation index system as an important reference basis, so as to form an example force for other cooperatives.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F321.42;F302.6

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