摘要
论文通过文献分析和实地调研相结合的方法梳理了清理空壳农民专业合作社(简称“空壳社”)中所面临的问题,并且提出了对策建议。论文认为空壳社以“是否经营”作为判定标准,但是空壳社比例存在一定争议。目前,政绩考核、农民从众心理、合作社经营不善和缺乏有效信息供给是空壳社形成的主要原因。对于清理中面临的“甄别难、退出难、防范难、根治难”问题,建议由税务部门为主体负责清理工作,同时完善合作社管理制度,引入“简易注销程序”,加强对理事长等合作人的宣传教育和扩大合作社处罚对象范围。
This article systematically sorted out the problems faced in the cleaning up of empty-shelled farmers’cooperatives through literature analysis and field research,and give out countermeasure It thinks the criteria for empty-shelled farmers’cooperatives is“whether to operate”,but there is a certain amount of controversy.The performance evaluation,the peasant herd mentality,the poor management of the cooperative and the lack of effective information supply are the major reasons causing the formation.Against the difficult in screening,withdrawal,prevention and eradication of empty-shelled farmers’cooperatives,the paper proposes to reforming the cleaning mechanism,taking the taxation department is the main responsible body for cleaning up,improving the management system of farmers'cooperatives,introducing the“simple cancellation procedure”,reinforcing the publicity and education,and expanding the penalty scope of the cooperatives.
出处
《农村金融研究》
2020年第8期18-23,共6页
Rural Finance Research
基金
国家社会科学基金项目“集体行为理论视角下的食品安全社会治理研究(编号:16BSH14)”的支持
关键词
农民专业合作社
空壳社
对策建议
Farmer’s Cooperatives
Empty-Shelled Cooperatives
Countermeasure
