“公司农户”经营模式下利益联结机制的思考

Dec.2009,Vol.5,No.12(SerialNo.55)JournalofModernAccountingandAuditing,ISSN1548-6583,USA54+4300702006[1]2007[2]+1987【】+55118~8.51.3~1.8①②③3-512%+561.3-1.80.5/3/2005[3]1.3-1.8/2005[4]2432﹣﹣﹣6451.2﹣429﹣4169.6﹣1451.53304.1872.135.86%20051.3-1.8/+572001[5]+584812[1].[D].2006[2].[J].2007S1.[3].+[J].20058.[4].[J].20051.[5].[J].20011.Theprofitmechanismunderthepatternof“company+peasanthousehold”:ThecasestudyofHanchuanWen’sPoultryCompanyGUILin,LIULing-zhiAbstract:Theprofitmechanismisthecoreissueofagricultureindustrialization.ThispapertakestheHanchuanGuangdongWen’sPoultryCo.Ltd.forexample,andstartswiththeactualityofthepatternof“company+peasanthousehold”tohaveanoverallunderstandingoftheprofitrelationshipbetweencompanyandpeasanthousehold,andthenfocusesbothonprofitdistributionandriskacceptancebyanalyzingtheircharacteristicsandproblems.Accordingtotheseproblems,thefinalputsforwardsomesuggestionsoffurtherimprovingtheprofitmechanism.Keywords:agricultureindustrialization;“company+peasanthousehold”;profitmechanism;HanchuanWhen’sPoultryCompanyMary