【作者】 杨锦地；

【导师】 冯建；

【作者基本信息】 西南财经大学 ， 财务管理， 2014， 博士

【摘要】 农业综合开发是我国强农惠农的重大举措,农民专业合作社是广大农民群众的积极探索和伟大创举,农业综合开发财政补助农民专业合作社项目以推动产业发展,促进农民增收为目的,对解决我国的三农问题尤其是农民问题有着重大意义。对农业综合开发财政补助农民专业合作社项目进行评价研究,有利于选择好的项目择优立项,有利于更好地实现政府的政策意图。农民专业合作社的诞生是我国农村经营体制的又一制度创新。中共十一届三中全会以来,农民专业合作社蓬勃发展,成为提高农业经营体制机制创新的突出亮点。自2004到2014年11年间,中央1号文件均明确了对农民专业合作社的扶持,这充分说明农民专业合作社日益受到党和政府的重视。国家农业综合开发作为强农惠农的专项措施,自2005年起,开始以产业化经营财政补助的形式扶持农民专业合作社,并且逐步加大了扶持力度,其对农民专业合作社的扶持由2005年的“将重点扶持……龙头企业……,同时适当扶持正在成长上升、确能带动农民致富、较小规模的龙头企业及农民专业合作组织”’到2013年的“符合……龙头企业和农民专业合作社”,并强调“财政补助资金向农民专业合作社……项目倾斜”2,显然,扶持重点逐渐由扶持龙头企业转变为主要扶持符合条件的农民专业合作社。在得到国家财政的扶持力度逐渐增强的同时,农民专业合作社逐步做大做强,并在农业产业化发展中起到了一定引领的作用。与此同时,农民专业合作社在实际运行中尚存在诸多问题,例如“假合作社多、政企不分、企社不分”,将政策扶持的效果大打折扣。目前,由于种种制约,加上农业欠账实在太多,相对于农业发展需要的资金而言,财政支农资金仍显得非常有限,仅有少数合作社能申请到政府的扶持项目。因此,采取适当的措施和评价方法,确保真正的农民专业合作社能申请到补助项目是一个现实且值得研究的论题。目前,农业综合开发财政补助农民专业合作社项目评价更多地依靠专家的个人经验和主观判断,不同专家可能有不同的意见,如何减弱主观判断和将不同专家的意见有效综合起来,是本文研究的主要目的。为此,本文在对现有的农业综合开发财政补助农民专业合作社项目立项评价做出分析的基础上,站在政府(项目主管单位)的角度,以利益相关者理论为指导,构建了该项目的评价指标体系,并利用层次分析法确定了各指标权重。在此基础上,引入了综合评价模型,首先利用5种单一评价模型对某省上报的24个项目进行了单独评价,在保证评价结果一致的基础上,再利用3种综合评价模型对这24个项目进行了再评价,最后通过spearman相关系数的大小来确定最适合的评价方法。本文的主要内容包括七个部分,每个部分的主要内容如下：第一章导论。本章说明了本选题的研究背景、研究意义、研究内容与框架以及研究方法,并简要介绍了本研究的创新和不足之处。第二章文献综述和理论基础。本章回顾和梳理了国内外对项目评价、农业综合开发财政补助项目评价以及农民专业合作社评价的相关文献,目的是为本研究提供研究依据。随后介绍了作为本研究重要支撑的主要理论基础和次要理论基础,主要理论基础有利益相关者理论和模糊综合评价模型理论；次要理论基础有复合产权理论、三重底线理论等。第三章农业综合开发财政补助项目管理模式及评价现状。本章详细介绍了农业综合开发财政补助农民专业合作社项目产生的背景、项目特点和管理模式,并梳理总结了该项目立项评价的现状,同时指出了现行评价存在的优点和缺点,作为后面的该项目立项评价指标和综合评价法的支撑依据。第四章农业综合开发财政补助项目评价指标体系构建及权重的确定。本章是本研究的核心部分,致力于评价指标体系的构建和评价指标权数的确定。着重介绍了农业综合开发财政补助农民专业合作社项目的核心利益群体和基于利益相关者理论的农业综合开发财政补助农民专业合作社项目评价指标体系的确立及各评价指标的权重确立。第五章农业综合开发财政补助项目评价模式与体系构建。本章也是本研究的核心部分着重介绍了农业综合开发财政补助农民专业合作社项目的综合评价模型及其实现过程。第六章农业综合开发财政补助项目评价模型的应用。本章运用某省2011年的24个项目的申报书为样本,运用了本研究所确立的项目评价指标和基于方法集的综合评价模型对24个项目进行了立项前的评价,并以某部门对这些项目的验收结果对评价结果进行了检验。在此基础上,针对政府部门和农民专业合作社提出了建议,为政府支持农民专业合作社发展农业综合开发项目提供了依据和改进办法。第七章本文的不足及对未来的展望。本章认真梳理了本文的不足之处,在此基础上,对未来研究进行了展望。本文的主要创新之处如下：第一、首次以农民专业合作社申报的政府项目为对象进行项目立项评价研究。目前,我国农民专业合作社受到国家财政支撑的力度较大,国家仅从财政上给予支持的项目就有财政部门的“农业综合开发项目”,农业部门的“财政支持农民专业合作组织资金项目”,扶贫办的“财政扶贫资金支持农民专业合作组织的财政扶贫项目”,目前尚没有文献专门研究农民专业合作社申报这些项目,本文首次对农民专业合作社申报农业综合开发财政补助项目进行评价研究,不仅为农业综合开发主管部门提供参考,还为其他的支持农民专业合作社发展的政府项目的主管部门提供参考。第二、建立了农业综合开发财政补助农民专业合作社项目的评价指标体系。本文在文献分析的基础上,结合实际工作经验,并通过向理论界和实务界发放问卷的形式收集了他们的意见,在此基础上构建了项目评价指标,最后通过层次分析法和专家打分法确定了评价指标的权重。从理论上弥补了该类项目立项评价无指标体系的缺陷,从实践上方便了主管部门对项目的选择。第三、构建了农业综合开发财政补助农民专业合作社项目的综合评价模型。本文在构建了农业综合开发财政补助农民专业合作社项目的评价指标体系和确定了指标权重的基础上,将基于方法集的综合评价思路引入到该类项目的立项评价中,克服了现有评价中主观因素偏重的缺陷,提高了项目评价的科学性。更多还原

【Abstract】 Comprehensive agricultural development is an important government policy to strengthen agriculture and benefit peasantry, and farmer cooperative is an innovation created by peasant masses. Aiming at promoting industry development and increasing farmers’ income, fiscal subsidies to farmer cooperatives take great significance on solving "three agricultural issues". The study on fiscal subsidies to farmer cooperatives helps to select optimal project and achieve government policy intentions.The birth of farmer cooperative is an innovative system. Since the Third Plenary Session of the CPC, farmer cooperative has been booming, being a spotlight of agricultural operational innovation. From2004to2014, Central Document No.1highlights the support for farmer cooperatives, suggesting the emphasis on farmer cooperatives placed by government. As a special measure to strengthen agriculture and benefit peasantry, national comprehensive agricultural development program, in the form of industrialized operation of subsidy, starts to support farmer cooperative since2005, with increasing investment year-on-year. The supported target has shifted from leading enterprises to legitimate farmer cooperatives.Due to increased fiscal support, farmer cooperative has been taking the leading role in agriculture industrialization. Meanwhile, there are quite a few problems existing in real operations, such as the prevalence of fake cooperatives, the unclear separations between business and government as well as between business and society, which discounts supportive effect of fiscal subsidy. Faced with limited amount of agricultural subsidy, only a small number of farmer cooperatives could obtain fiscal subsidy. Thus, adopting appropriate evaluation approaches is an important research question to assure the legitimacy of farmer cooperatives.Currently, the assessment on farmer cooperative project depends mainly on expert’s personal experiences and arbitrary judgment. The evaluation opinions vary from experts. How to reduce arbitrary judgments and integrate different opinions of experts is the main purpose of this research. Taking the point of view from government (agencies charged with supervising programs) and relying on stakeholder theories, this dissertation constructs project evaluation indexes and weights are assigned to each indicator using hierarchical analysis method. I introduce comprehensive evaluation model and use five single evaluation models to assess24reported projects individually. I also apply three comprehensive evaluation models to reevaluate these24projects, and ultimately identify the most appropriate approach using Spearman correlations.This dissertation includes seven sections, and each section is introduced as follows:First, this dissertation is targeted at evaluations on farmer cooperatives subsidized by government. Currently, farmer cooperatives are supported heavily by government. The Ministry of Finance, the Ministry of Agriculture and the Office of Poverty Alleviation all allocate subsidies to support farmer cooperatives. So far, there is no research focusing on project applications for these farmer cooperatives. This study fills this void and aims to provide policy implications for government.Second, a set of comprehensive evaluation indexes has been constructed for farmer cooperatives subsidized by comprehensive agricultural program. Based on thorough literature review and practical working experiences, I distribute questionnaires and solicit opinions from practitioners and theorists. Relying on their opinions, I construct program evaluation indexes and identify weighting for each indicator based on hierarchical analysis and expert scoring method.Third, I construct a comprehensive evaluation model for farmer cooperatives subsidized by comprehensive agricultural development program. Based on the construction of evaluation indexes and weight assigning for farmer cooperative projects, this study introduces comprehensive evaluation approach into project evaluation, reducing subjectivity in current evaluations and increasing objectivity of project evaluations.更多还原