The so-called standardized construction of farmers' professional cooperatives means standardizing and developing cooperatives according to law, which mainly means dealing with the organizational form, internal operation mechanism and internal and external interest relations of cooperatives strictly according to law. It should be noted that when we talk about standardization, we are not denying the role of cooperatives, nor are we interfering with the establishment and operation of cooperatives by administrative means. Instead, through standardization construction, we will guide cooperatives to strengthen management and group management, enhance market competitiveness, speak for members, serve members and benefit members, thus promoting the sound and rapid development of cooperatives. Next, I will talk about the standardization of cooperatives from three aspects:

First, what is a standardized farmers' professional cooperative?

According to the law, a standardized cooperative should meet six conditions:

First, follow the five basic principles stipulated in the Farmers' Professional Cooperatives Law.

1. Members are mainly farmers. Farmers are the owners of cooperatives, accounting for at least 80% of the total number of members.

2. To serve the members and seek the common interests of all members. Cooperatives are self-help economic organizations with mutual assistance, which determines the operating principle that "they serve their members mainly, not for profit, and seek the common interests of all members".

3. Join the club voluntarily and leave the club freely. Farmers can voluntarily join a cooperative or freely quit it. When they quit the cooperative, they can take away their own capital contribution, share of provident fund and distributable surplus.

4. Members have equal status and implement democratic management. Each member can control the production and operation activities of the cooperative through the general meeting of members, the board of directors, the board of supervisors and other organizations and democratic procedures.

5. The surplus is mainly returned in proportion to the transaction amount (amount) of members and cooperation. The difference of surplus distribution is an important difference between cooperatives and other economic organizations. It is a combination of cooperative system and joint-stock system, which requires that the distributable surplus be returned at least 60% according to the proportion of transaction amount, and the rest can be distributed according to shares, so as to protect the enthusiasm of ordinary members and members with more capital contributions.

Second, formulate perfect articles of association and various rules and regulations.

1. The articles of association shall be formulated in accordance with laws and regulations;

2. The articles of association shall conform to the actual situation of the institution;

3. The draft articles of association shall refer to the model articles of association of the Ministry of Agriculture;

4. The articles of association shall be formulated with the participation of all promoters;

5. All promoters shall sign and seal the articles of association;

6. Important matters of a cooperative shall be stipulated in the articles of association after consultation among the members. Such as membership, rights and obligations, organization, member contribution, financial management, surplus distribution, etc., should be clearly defined.

7. On the basis of the articles of association, further clarify various rules and regulations. Such as the general meeting of members, the board of directors, the board of supervisors, management, finance, personnel, archives and other systems.

Third, hold the inaugural meeting. When the cooperative has not yet been established, the founding meeting is the deliberation body of the founder.

1. The founding meeting shall be attended by all sponsors;

2. The articles of association of the cooperative shall be unanimously adopted by all the promoters;

3. Elect the chairman, directors, executive supervisors or members of the board of supervisors;

4. Consider other important matters.

Fourth, apply to the industrial and commercial department for establishment registration, and file with the local agricultural management department.

Farmers' professional cooperatives shall be registered by the local county (city) and district administrative departments for industry and commerce, and shall be filed with the local agricultural (management) departments within 20 days from the date of business execution, and provide corresponding information.

If the name, domicile, contribution of members, business scope and name of legal representative of a cooperative change, it shall apply to the registration authority for registration of change.

Changes and amendments to the articles of association of cooperative members must be reported to the registration authority for the record.

Fifth, improve the organization.

1. A cooperative must set up two corporate bodies: the general meeting of members and the chairman. The general meeting of members is the legal authority during the existence of cooperatives. The chairman of the board of directors must specify the legal representative from the establishment of the cooperative. The general assembly exercises its power in the form of meetings, rather than permanent institutions or daily work. Whether the cooperative establishes a general meeting of members, a board of directors, a board of supervisors, etc. It is stipulated in the articles of association. Members' congresses are not statutory bodies. In order to reduce the cost of convening a member's congress and improve the efficiency of deliberation, a member's congress is established, with more than 150 members. The members' congress only exercises the powers of the members' congress according to the articles of association. The board of directors, the board of supervisors, directors and executive supervisors shall be determined according to the needs of the work. The manager is not a legal person organization of the cooperative, but an employee of the cooperative. The manager is appointed by the chairman or the board of directors. The manager can be a member of the cooperative or hired from outside.

Sixth, strengthen the internal management of cooperatives.

1. Strengthen the democratic management of cooperatives. The focus of democratic management is to let members be masters of their own affairs, and let members participate in decision-making management through cooperative legal institutions. Mainly manifested in two aspects, one is to let members attend the general meeting of members and enjoy the right to vote and be elected; Second, members control the cooperative through the basic voting right of "one person, one vote". The basic voting right of "one person, one vote" is legal, and the core of democratic management is that every member has equal voting rights. It emphasizes that members' rights come from membership, not from property rights, and capital is only a tool to serve business in cooperation, which is also the most fundamental difference between cooperatives and corporate system.

2. Strengthen the financial management of cooperatives. Financial management focuses on four aspects:

First, cooperatives should be accounted for in accordance with the Financial Accounting System for Farmers' Specialized Cooperatives formulated by the Ministry of Finance. It is convenient for members to supervise the business activities of cooperatives. According to the cooperative law, members have the right to "consult the financial and accounting reports and accounting books of the cooperative". At the same time, it provides a basis for cooperative managers to make decisions, and also provides a basis for relevant government departments to identify the difference between cooperatives and general enterprises, thus providing a basis for formulating preferential support policies.

Second, cooperative organizations have an important responsibility for financial management. The chairman (board of directors) has the responsibility of financial management, and the board of supervisors has the responsibility of financial supervision. The general assembly makes decisions on major matters such as major property disposal, foreign investment and external guarantee.

Third, member transactions and non-members are accounted for separately. Trading with members needs to return the surplus to members according to the trading volume. Trading with members follows the principle of cost, while trading with non-members follows the market.

The fourth is to set up a member account. Record members' contributions, changes in provident fund, transactions between members and cooperatives, etc. A cooperative should set up a detailed account for each member, and these separately recorded accounting data are an important basis for determining the participation of members in the surplus distribution and property distribution of the cooperative. In addition, when members leave the cooperative, there are still problems of provident fund share and profit return share. When the cooperative is dissolved, members should also be responsible for the cooperative, and record their capital contribution and share of the provident fund in their accounts.

Fifth, the provident fund is quantified as the share of each member. The provident fund withdrawn by the cooperative every year shall be quantified as the share of each member according to the articles of association. Under normal circumstances, the quantitative standard of provident fund is mainly determined according to the transaction volume of members and cooperatives in that year, and the other is to consider the contribution and transaction volume of members together, each accounting for a certain proportion to quantify. Another is to quantify according to the amount of capital contribution when the amount of capital contribution is not much different.

Sixth, the distribution of distributable surplus is mainly returned in proportion to the transaction volume. The cooperative law stipulates that the surplus returned in proportion to the transaction amount shall not be less than 60% of the distributable surplus. The rest can be distributed according to the amount of capital contribution and the share of provident fund.

Second, the current development of cooperatives is not standardized

Because farmers' professional cooperatives are still in the early stage of development in China, this organizational form is still a new thing for most people. There is a process of learning, practice, demonstration and popularization. In addition, the development of cooperatives can not be separated from the support of external resources and strength, and it is very likely that they will be affected by external forces and will not be independent, and it is very likely that their operations will deviate from the nature of cooperatives. There are some irregularities in the development of cooperatives at present.

Look from the organizational form, mainly in the following three aspects:

First, the tendency of enterprise. There are four main types of such cooperatives: one is "one society, two systems", in which core members pay dividends according to shares and other members enjoy preferential market services. In a cotton cooperative, six people invest in cotton processing and circulation, and the other members enjoy preferential services. Second, the two brands, plug-in companies and cooperatives, are operated by companies. The chairman of the company and the chairman of the cooperative shall buy and sell members at protective prices and preferential prices, and shall not return surplus grain. This is the management form of rice processing cooperatives. Third, formally registered as a farmer's professional cooperative, in fact, it operates completely according to the company. The company has only a few shareholders, the same investment, engaged in product processing. Several shareholders then contact some economic agents to buy agricultural products from farmers, and each also adopts joint-stock operation. Five people in a peanut processing cooperative invested in peanut processing, thinking that the investment was too big and the risk was too great, and it was difficult to manage it according to the operation of the cooperative. The fourth is personalized tendency. This kind of cooperative is mainly run by private companies, rural economic agents and large farmers. They get certificates from the ID cards of several relatives and friends, provide technical information services to the surrounding farmers, and implement preferential prices for product sales. Ordinary members have no surplus returns. Others regard the cooperative as a brand, and all members of the board of directors operate privately under the brand of the cooperative, and these board members then give preferential treatment to the surrounding farmers.

Second, the association tendency. It is embodied in three forms. First, cooperatives established by relying on grass-roots agricultural technology departments, agricultural technicians, rural capable people and leading enterprises are mainly engaged in technology promotion and information exchange. Members of the cooperative Council privately manage the means of production, engage in the sale of agricultural products and provide preferential services to other members. For example, a pear cooperative has many technical books and CDs, and also provides technical guidance to its members. The main members of the board of directors carry out some production management methods and organize product sales. Although there is not much money earned by private operation, members think that this is an act of individual selling agricultural materials to make money, which is simply ingratitude. Second, the members of the cooperative Council help ordinary members to develop production, and the members of the Council participate in the operation of farmers alone, and the cooperative has not accumulated. A shrimp cooperative means that the chairman of the board of directors shares in several farmers to operate.

Third, dormant tendency. Some cooperatives have no business activities in order to win the support of national projects, and some have been registered for a long time and have never known how to operate.

From the perspective of the internal management of cooperatives, there are mainly six irregularities:

First, the articles of association system is imperfect or a mere formality. Many articles of association of cooperatives do not involve the return of surplus, nor the authority, term of office and rules of procedure of the chairman, executive supervisor or board of supervisors. Some of the model articles of association are completely copied, without combining with the actual specific content.

The second is the lack of democratic management. The actual control right of many cooperatives is the general manager or board member of the company. Members often go through the motions when voting at the general meeting of members, and the ordinary members never know the procedures and the financial situation of the cooperative. Some also set up supervisory committees under the board of directors.

Third, the return of surplus is illegal. There are many cooperatives that do not have a system of returning surplus, or the bulk of the surplus is distributed according to the shares, or distributed completely according to the shares. In this year's provincial cooperative project library, at least one-third of the surplus return part is not standardized, and some even make up the proportion of surplus return, in fact, only pay dividends according to shares.

Fourth, the provident fund is basically not quantified to the share of each member. Most cooperatives' provident funds are not quantified, and they don't know how to quantify them, and they don't count the share of provident funds into the surplus distribution of the year.

Fifth, no member account has been established. Many cooperatives only pay dividends according to shares, but do not return the surplus according to the transaction volume, and the provident fund is not quantified. Therefore, no member account has been established.

The sixth is to distribute national project funds to members. A few cooperatives distribute the national project support funds to their members equally, and some directors also say that the national project support funds are all mine. According to the law, state financial subsidies support cooperatives and are not allowed to be distributed to each member, let alone to a few people, but they can be quantified as each member's share and participate in the distribution of the current year's surplus, and members can't take it away when they leave the cooperative.

Third, how to standardize the development of cooperatives.

How to standardize farmers' professional cooperatives, I think we should focus on publicity and training to popularize cooperative knowledge; Do a good job in guiding services and running demonstration models; Do a good job in policy guidance and focus on supporting standardized cooperatives that represent the interests of farmers. Today, we mainly discuss the standardized construction of cooperatives from the concept of cooperatives.

First, make clear the main differences between farmers' professional cooperatives and corporate enterprises.

First, the purpose of establishment is different. The purpose of establishing cooperatives is to serve their members. No matter how much surplus it has, it must find ways to serve its members, even though it may lose money. This is the biggest reason for the existence of cooperatives. In order to make money, the company can serve anyone, whoever makes a big profit will serve them, and if not, they will not trade with them. It shows that the company is established for the purpose of obtaining the return on investment of shareholders and pursuing the maximization of profits. Therefore, the appellation within the organization is also different. A cooperative is called a member and a company is called a shareholder.

Second, the basis of cooperation is different. Cooperatives are a combination of "people", with people as the main body, emphasizing the rights of members and embodying the principle of fairness. The basis of cooperation is not share capital, but labor. A company is a combination of "capital", with capital as a link and highlighting the rights of capital. So in a cooperative, people vote, that is, one person, one vote, and companies vote according to their capital, that is, one share, one vote.

Third, there are different ways to exercise rights. Shareholders of the company enjoy equity, and the core of equity is voting rights and distribution rights. As far as voting rights are concerned, the size of shareholders' voting rights depends on their capital contribution, and the resolution of shareholders' meeting should follow the principle of "capital majority decision". As far as distribution right is concerned, it mainly refers to shareholders' dividend right. Shareholders pay dividends in proportion to their capital contribution, which is in direct proportion to their capital contribution. The rights enjoyed by cooperative members also include voting rights and distribution rights, but they are different from those enjoyed by company shareholders. The voting right of cooperative members does not depend on the amount of capital contribution, but on the principle of democratic management and the democratic decision-making mechanism of "one person, one vote". As far as the distribution right of cooperatives is concerned, the international community adheres to the principles of "limited capital return" and "sponsorship return", that is, members can only get limited interest on their investment in cooperatives, and the surplus of cooperatives should be returned to members in proportion to the transaction amount between members and cooperatives.

Fourth, the membership system is different. Cooperatives implement a voluntary membership system, and members have the freedom to join and quit cooperatives. The assets invested by members in cooperatives still belong to members in nature, and they can be taken away from cooperatives according to law or their quantified share of provident fund. After the company's shareholders invest in assets, they only get one share, that is, equity, and shareholders can only withdraw in the form of transferring shares.

Fifth, the trading objects are different. Cooperatives mainly deal with members to ensure that the organizational goals of cooperatives serving members can be realized. The company is organized for profit, so its trading partners are not restricted.

Sixth, the basis of surplus distribution is different. A cooperative is a combination of "labor". Therefore, the surplus of cooperatives is mainly distributed according to the transaction volume of cooperatives and members, that is, according to the contribution of members to cooperatives. Although there is also a return on investment by members, the principle of "limited return on capital" should be implemented, and the maximum return should not exceed 40%. The distribution of the company's operating profit is based on the shares held by shareholders, that is, according to the contribution of capital to the company.

Second, it is clear why farmers' professional cooperatives should be established.

The essence of cooperative economy is to let members share value-added profits through property rights cooperation. Most of the value-added benefits of agricultural products obtained by the company from farmers are intercepted by the company, and the benefits to agricultural producers are less. This is an important factor restricting farmers' income. The reason is that the degree of farmers' organization is low, farmers are attached to the scale production of leading enterprises, and farmers' income is limited to the difference between the cost set by the company and the purchase price. This price difference is calculated by leading enterprises in advance, and farmers have no choice. In fact, this price difference is the labor income of farmers after removing costs, and there is no extra profit. In this case, farmers' income mainly comes from the labor income increased by the expansion of production scale, rather than sharing the value-added profits in the field of processing and circulation. Only by organizing themselves, making good use of the cooperative mechanism and improving the degree of organization through developing production, joint acquisition and joint sales can farmers increase their income continuously and steadily. There are three main ways for farmers' professional cooperatives to increase the income of their members: first, by providing new varieties and technologies, the output and quality of agricultural products can be improved and the sales income can be increased; Second, by providing services such as product purchase and sale, information and utilization of agricultural production facilities, market risks, intermediate link exploitation and production costs are reduced; Third, according to the principle of "patronage return", that is, the surplus is distributed according to the transaction amount, and part of the profits from the processing or sales of agricultural products are returned to the members.

Judging from the nature of cooperative economy and the needs of farmers, the role of cooperatives is obvious, and the significance of developing farmers' professional cooperatives is also great. If we only look at farmers' cooperative ability, market-oriented services and investors' income, we will definitely question the necessity of establishing cooperatives, and we will definitely talk about the income of market-oriented operation and the difficulties of cooperative operation. However, from the level of the whole country, from the level of solving the "three rural issues" and from the level of the weak participating in market competition, the state must vigorously support the development of farmers' professional cooperatives. The strategic goal of building a well-off society in an all-round way and building a new countryside put forward by the state ultimately depends on farmers themselves to organize themselves, develop production, open up markets and increase income. From the point of view of market and benefit, it is enough to have laws on companies, and there is no need to formulate laws on farmers' professional cooperatives.

Third, understand the fundamental characteristics of economic organizations such as cooperatives.

1. According to the characteristics of "cost principle" service.

The service provided by a cooperative to its members is neither a free service for public welfare nor a paid service for market-oriented operation. Cooperatives are economic organizations that operate according to the principle of cost. Because farmers' professional cooperative is an economic organization with mutual assistance, this mutual assistance determines that it takes its members as the main service object and determines the operating principle of "serving members, not making profits". Taking members as the main service object is the fundamental characteristic of cooperatives that distinguishes them from other economic organizations, and it is also the characteristic of international cooperatives. Because cooperatives are self-service organizations that help each other, since they help each other, they can't earn money from their members. Since it is self-help, there is no need to earn money by yourself. If the cooperative mainly serves non-members, it is no different from the general corporate enterprise, and it loses the necessity of being an independent economic organization. Transactions between members and cooperatives, such as the purchase and sale of agricultural products or means of production and technical services, are internal transactions, and the transaction prices and methods are often different from those of non-members. The transaction with members follows the principle of cost, and the transaction price is only tentative. The rest of the cooperative's market transactions will be returned to its members mainly according to the transaction volume. There is no need to buy or sell in cash, and the transaction can be settled first. Transactions with non-members follow the market and are conducted in full accordance with market rules. Both parties to the transaction buy out at the agreed price at one time, with no rebate. A cooperative shall, in accordance with the law, take its members as the main service targets and separately account for its transactions with members and non-members. Only in this way can farmers' members and relevant departments clearly understand the services provided by cooperatives for their members, ensure that cooperatives can fulfill the purpose of serving their members, and give full play to the role of mutual economic organizations as the weak.

Hanchuan Ou Yangling Pepper Professional Cooperative implements a "zero profit" business model. Cooperative members 129 people, with a planting area of 2000 mu. Wang Fayou, the chairman of the cooperative, is an ordinary farmer. He used to be the secretary of the village branch, and later engaged in vegetable business. When there was a backlog of peppers in local greenhouses and they could not be sold, many farmers asked him for help. Through hard work, they have opened up sales channels, eased the pressure of sales, and even met the demand. Some customers are out of stock. At this time, some farmers took the opportunity to raise prices, shoddy, and damaged the interests of customers and their own reputation. In this case, he took the lead in setting up a cooperative, led more farmers to plant peppers, and operated with integrity, achieving a net income of more than 9,000 yuan per mu of members and an average household income of 6,543.8+0.4 million yuan, creating a good result of increasing farmers' income through agriculture and winning the general praise of members.

Their main practice is to provide members with prenatal, mid-term and postpartum services with zero price difference, and implement the "five" unification. The first is unified technical guidance. Cooperative products have passed the surprise inspection of Baishazhou market in Wuhan for many times and were rated as the top 50 famous dishes in the province this year. Second, the varieties should be planted in a unified way. The cooperative sent people to Shashi for on-the-spot investigation, and the red pepper seeds should be purchased in a unified way to reduce the cost per mu, 30 yuan. The third is the unified supply of agricultural materials. Cooperatives purchase chemical fertilizers in a unified way, and each acre is saved in 250 yuan. Unified purchase of greenhouse steel frames saves 1278 yuan per greenhouse. The fourth is to unify product sales. Cooperatives have established stable sales channels with farmers' markets in Wuhan, Beijing and Changsha. When peppers are on the market, the cooperative arranges purchasers to bring cash to their homes according to the number of farmers picking them. After the cooperative negotiates pricing with the buyer, the cooperative arranges special personnel to weigh, calculate and settle accounts, and directly returns the sales money to the members, and implements zero price difference sales. The cooperative uniformly sells peppers every year, accounting for 90% of the total output of its members. The cooperative also registered the trademark of "Hongtianbao" and the certification of pollution-free products. The fifth is to unify the distribution mechanism. Because cooperatives purchase agricultural materials and sell products with zero price difference to maximize the interests of their members, they basically have no profit. The only income of the cooperative is that when bulk buyers buy peppers, they give the cooperative a 3% rebate, which is mainly used for office expenses, inviting experts to give lectures and entertaining buyers. The chairman and staff of the cooperative are all pepper growers, and they only work part-time in the cooperative without any remuneration. The cooperative also plans to develop 65,438+0,000 peasant members, expand the base by 5,000 mu, and build a10,000-ton cold storage within five years, so as to achieve an annual sales income of more than 50 million yuan. The average income of members reaches 30,000 yuan. This is a standard non-profit cooperative for its members. It is also a professional production cooperative with very good agricultural benefits. There is also a dedicated chairman and a group of cohesive members.

2. The characteristics of returning surplus to members according to the transaction amount.

Article 37 of the Farmers' Professional Cooperatives Law stipulates that the surplus returned in proportion to the transaction amount shall not be less than 60% of the distributable surplus. This reflects the fundamental characteristics of cooperatives as mutual aid organizations. Members' enjoyment of cooperative services is the basis for the survival and development of cooperatives, and the transaction volume between members and cooperatives is an important basis for measuring members' contribution to cooperatives and the most important source of cooperative surplus. Cooperatives sell their members' agricultural products to the market, or their members buy the means of production through cooperatives. If the cooperative allocates the purchase and sale costs, it is the surplus generated by the operation, that is, the value-added profit, which is called surplus. This surplus comes from the transaction contribution of members and cooperatives, and its distribution should be returned to members mainly in proportion to the transaction amount.

Example: jingshan county Zheng Rong Farm Planting Cooperative produces rice, wheat, corn and cotton, and uniformly purchases the means of production and uniformly sells agricultural products, which not only reduces the cost, but also increases the sales price. All the rest will be returned to the members according to the transaction, of which 70% will be returned immediately after the transaction with the cooperative (the transaction is still the market price), and the rest will be distributed according to the transaction volume at the end of the year. Since 2009, the annual rebate is 65,438+000. Through "cost service and residual return", cooperatives increase the income of their members and enhance the cohesion of cooperatives. 20 10 income of changji city pollution-free vegetable cooperative in Shiyan city is 65,438+10,000 yuan. After withdrawing the risk fund from the public welfare fund, the remaining 60,000 yuan will be returned to the members in proportion to the transaction amount. The chairman and board members of the cooperative do not receive any remuneration from the cooperative.

Fourth, cooperatives can become modern agricultural management organizations with strong vitality.

If a cooperative wants to cooperate successfully, it must strengthen its service ability and organizational ability. The key to service ability is to select the leaders and service items of cooperatives, and the key to organizational ability is to establish a cooperative mechanism with clear property rights, democratic management and return of surplus. A standardized cooperative, a cooperative that wants to be bigger and stronger, must first solve major problems such as who owns the property rights, who has the final say in management decisions, and how to share the development achievements, and finally solve the problems of cohesion and competitiveness. Market competition is the dialogue of the strong, the competition of science and technology, and cooperatives are the alliance of the weak. In the market competition, we can only rely on cooperation and cohesion. Cooperative members help each other and develop together, all for me, all for me, taking into account fairness and efficiency. As long as people are willing, cooperatives can do what other organizations can do and what other organizations can't do. The advantages of cooperatives are: integrating resources, operating in a group, developing together with weak alliance, enjoying technology and information, members buying means of production, and selling their products to cooperatives before unified settlement. The transaction between a cooperative and its members is different from the buying and selling relationship between a company and a private enterprise, which can reduce the cost of many capital operations, with low cost and easy to form economies of scale.

Cooperative is an advanced management system under the condition of market economy, which has developed for more than 60 years in the world, showing strong vitality. In developed countries, almost all farmers have joined agricultural cooperatives, and some farmers have also joined several professional cooperatives. Members of the cooperative have shared many services and benefits such as science and technology, information, means of production, value-added processing and trading returns. Cooperatives have become the most suitable organizational form for dispersing farmers to participate in market competition. In many countries, agricultural products sold by cooperatives account for more than half of the market share. In China, there is a great demand for cooperation and a lot of space. As long as a number of model cooperatives with standardized operation can bring tangible benefits to their members, they will be welcomed by farmers and get more support from the government, turning cooperatives into modern agricultural management organizations that participate in domestic and international market competition.

Fifth, investigate and guide the main contents of cooperative standardization construction.

The research and guidance of cooperatives should focus on "interest mechanism".

1. Understand why cooperative leaders want to run cooperatives, look at the development motivation of cooperatives, and analyze the spirit of independence and mutual assistance of cooperatives.

2. Understand the membership structure of the cooperative, see whether the group leader and ordinary members have business transactions from the perspective of professional cooperation, and analyze whether there are conflicts of interest.

3. Understand the composition of capital contribution of cooperatives, see the disparity of capital contribution, and analyze the distribution mechanism of cooperatives from the perspective of investment return.

4. Understand the service mode, service cost and service benefit of cooperatives, see the difference from market-oriented paid services, and analyze the role played by cooperatives.

5. Understand the accounts of the members of the cooperative, see the contribution of the cooperative, the return of surplus and the quantification of the provident fund, and analyze whether the property rights of the cooperative are clear.

6 understand the cooperative organization, management decisions, articles of association and files, and analyze the democratic management of cooperatives.

7. Understand the production and operation of cooperative members, the expenses of receiving cooperative services, the quantification of surplus returned by cooperatives according to the transaction amount and the share of provident fund, and analyze the benefits of members.

8. Understand the income, expenditure and surplus distribution of cooperatives, look at the operating capacity of cooperatives, and analyze whether they benefit from it.