摘要：本文紧密结合时代热点，基于制度创新理论、经济组织理论及绩效评价理论，在国内对农民专业合作经济组织财务绩效研究较少的现状下，综合运用了案例分析法从农民专业合作经济组织自身财务绩效以及服务社员的财务绩效两方面科学地构建了农民专业合作经济组织财务绩效评价指标体系，并对徐州农民专业合作社财务绩效进行了实证检验，对实证结果进行了分析，并提出了针对性的对策建议，成为农民专业合作经济组织绩效评价研究的重要补充。本文的研究预期为政府等决策部门在对农民专业合作经济组织财务绩效评价提供理论借鉴，为农民专业合作经济组织的绩效评价实务提供指导，达到激励农民专业合作经济组织的目的，以期促进农民专业合作经济组织进一步发展。
关键词: 农民，专业合作经济组织，徐州
Abstract：Combining with the age spots， based on institutional innovation theory， the theory of economic organization and performance evaluation theory， at home for the farmer specialized cooperative economy organization financial performance research situation， the integrated use of case analysis from the farmer specialized cooperative economy organization ‘s financial performance and service members of the financial performance two respects the scientific construction of the farmers’ professional cooperative economic organization financial performance evaluation index system， and the Xuzhou farmer professional cooperatives financial performance of the empirical testing， the empirical results are analyzed， and puts forward corresponding countermeasures， become the farmer specialized cooperative economy organization performance evaluation research important supplement. This study is expected to government decision-making departments on the farmer specialized cooperative economy organization financial performance evaluation and provide a theoretical reference， for the farmer specialized cooperative economy organization performance evaluation practice to provide guidance， to encourage the farmer specialized cooperative economy organization ‘s purpose， in order to promote the further development of farmers’ specialized cooperative economic organization.
Key words: farmer， professional cooperation economy organization， Xuzhou
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