4.65438-0949 Modern development stage of German cooperatives. At this stage, with the development of social economy, German cooperatives have carried out a series of practices and adjustments that are in line with their national conditions and the trend of the times. 1949, the Leverson cooperative alliance in Germany obtained the cooperative audit right and completed the multi-level and decentralized cooperative alliance structure. In order to strengthen the cooperative work, the Leverson Cooperative Alliance has also set up a series of professional committees in some important fields, such as organization and alliance committees, audit, law and taxation committees, commodity purchase and sale committees, finance committees, milk, poultry, eggs, fruit and vegetable processing committees, wine committees, livestock products committees, labor and social rights committees, etc. , responsible for all aspects of the work. During this period, on the one hand, with the development of German economy, the agricultural population is decreasing, and cooperatives and their members are also decreasing, and many members are not from agriculture, but from agriculture-related industries. Secondly, because the financing of agricultural cooperatives is usually carried out through credit cooperatives, credit cooperatives play an important role in the development of rural economy in Germany. Moreover, there are a certain number of so-called "credit cooperatives with commodity supply and marketing" in Germany, all of which are comprehensive cooperatives with the imprint of Lefson's cooperative thought, and are also credit cooperatives with more rural characteristics in Germany at present. Third, corresponding to the diversification of agricultural production, German agricultural cooperatives are basically professional cooperatives in various fields of agriculture, such as trading, milk, fruits, vegetables, gardening, grapes, livestock, meat and other commodities and commercial cooperatives. 19711February, the Leffersen Agricultural Cooperative Alliance and the Schulz-Drisch Handicraft and Commercial Cooperative Alliance formed the "German Leffersen National Cooperative Alliance" (DGRV for short), which is the highest institution of credit cooperatives, agricultural cooperatives and handicraft cooperatives in Germany. 1989 When East and West Germany were reunified, it brought a shock to the cooperatives in the former East Germany. 60% of the consumer cooperatives closed down, and the remaining 40% were also in trouble. However, in recent years, under the guidance of the government, the original agricultural production cooperatives have been transformed into current agricultural cooperatives and limited liability companies. By 1999, the situation of agricultural enterprises in eastern Germany had changed greatly: there were about 2,900 legal entities based on private law, including registered cooperatives 1 190, limited liability companies 1579 and 200 legal entities in other legal forms. Although the cooperatives in the former West Germany were basically unaffected by German unification, they had to make necessary adjustments and reforms in the face of market competition. At present, as of 1 2,2006,31,there are about 5,400 cooperative enterprises in Germany, mainly distributed in the following three areas: (1) agriculture. There are 365,438+088 grass-roots cooperatives and central cooperatives, and 65,438+0 National Union (DRV). In 2006, the total sales were about 38.3 million euros. (2) Banking. 1255 grassroots cooperatives, two central cooperative banks (DZ-BANK AG and WGA-BANK AG), some professional financial institutions and 1 national alliance (BVR). (3) Small-scale industry and commerce, service industry and consumption. 1 104 cooperatives and 14 central institutions and two national alliances (ZGV and ZdK). These different cooperatives have17.6 million members (among 80 million residents). There are 8 regional audit associations and 6 professional audit associations in Germany. The National Union of German Leffersen Cooperatives (DGRV) has several regional and national training centers. As a result, German cooperatives are classified according to commercial activities, forming an organic and independent cooperative alliance system with three levels (grass-roots, regional and national). Generally speaking, Germany's economic development, especially in rural areas, largely benefits from the role and contribution of cooperatives. Today, Germany's economic structure is undergoing fundamental changes, and the trend of globalization is becoming more and more serious. However, with the support of regional cooperative enterprises, national cooperative enterprises and the whole cooperative alliance system, grass-roots cooperatives are still an indispensable part of the German economic system. Nowadays, agricultural cooperatives in Germany are all over the rural areas of Germany, providing farmers with services such as production, processing, sales, credit, agricultural materials supply and consultation, and becoming an important organizational carrier of agricultural industrialization management. 80% farmers in Germany have participated in various cooperatives, and the market share of agricultural cooperatives in meat, grain, vegetables and dairy products has reached 30%, 50% and 75% respectively. In 2006, the total sales of agricultural cooperatives reached 38.3 billion euros. Agricultural cooperatives not only improve the degree of organization and industrialization of agricultural production and sales, but also promote the adjustment of agricultural structure, and play an irreplaceable role in promoting the development of rural areas and regions in Germany, increasing farmers' income, and narrowing the differences between urban areas and regions.

Main characteristics of the development of agricultural cooperatives in Germany

Examining the development history of German agricultural cooperatives 140 years, we can easily find that German agricultural cooperatives mainly have the following characteristics: 1, with a clear legal basis. Since Germany enacted the first cooperative law in 1867 [1], German cooperatives (including agricultural cooperatives) have been occurring, developing and growing on a clear legal basis. German cooperative law, as the main law as important as company law, is an indispensable basic law in the legal system. German cooperative law is comprehensive, regardless of industry, and regulates and adjusts the economic behavior of different types of cooperative organizations. Germany's latest German Law on Commercial and Economic Cooperatives has made detailed provisions on the legal person status, legal liability, member contribution, organizational governance, surplus distribution, statutory audit, dissolution and liquidation of cooperatives. Its main contents are as follows: (1) A cooperative is a group with unlimited members, aiming at improving the income and management level of its members and achieving this goal through the same business activities. (2) Cooperatives are businessmen in the sense of commercial code. That is to say, Germany regards cooperatives as a type of enterprise, and the registration authority was the local grass-roots court when it was established. (3) Cooperatives only assume debts to creditors with cooperative assets. In the articles of association of a cooperative, it should be made clear whether individual members should be responsible for the debts of the cooperative with private property. (4) The number of members shall be at least 3. (5) Members should make a one-time investment when they join a cooperative, and the specific amount and the methods for its use and distribution should be clearly stipulated in the articles of association of the cooperative. (6) Cooperatives implement democratic management, and the board of directors, the board of supervisors and the general meeting of members are decentralized. One person, one vote. Zhang members who have made special contributions to the operation of the cooperative may have more than one vote, limited to three votes. The board of directors and the board of supervisors are composed of at least 2 and 3 persons respectively, elected by the general meeting of members, and can only be held by members. A cooperative with more than 1500 members may stipulate the establishment of a general meeting in its articles of association. (7) Annual profits or losses shall be distributed to members. Distribution is usually made in proportion to the shares of members, and other distribution methods stipulated in the articles of association can also be adopted. (8) Before a cooperative is established, it must be audited by the local cooperative audit association. After its establishment, it must join the cooperative audit association in the region and accept regular audits. At least every two years, the facilities, property status and management of cooperatives, including the management of membership list, must be audited. Cooperatives with a total balance sheet of more than 2 million euros must be audited every year. Wait a minute. 2. Sound rural finance One of the origins of German cooperatives is credit cooperatives. Since then, cooperative finance has played a vital role in the development of German cooperatives, especially agricultural cooperatives. Today, Germany's cooperative financial organizations have formed a network of cooperative financial organizations all over urban and rural areas and a perfect cooperative financial management system. In terms of the number of members (about16 million) and customers (about 30 million), Volksbanen, Raiffeisenbanken (BVR) and 1255 cooperative banks constitute the largest banking group in the German cooperative movement. Including two cooperative central banks [2], forming a banking network with 13765 branches. As a banking system, they provide high-level and all-round banking services to members and general customers. The German cooperative banking system is a decentralized organization with a three-level hierarchical structure. First of all, 1225 cooperative banks and their branches (the total transaction volume in 2006 was about 608 billion, of which 9.34 billion was contributed by members) formed a solid foundation of the system. The system also includes 2 14 commodity supply and marketing cooperatives [3], which jointly participate in banking and commercial activities in DGRV. Today, the market share of loan business and savings business of cooperative banking system is 20% and 25.5% respectively. Second, the second-level cooperative banking system consists of a regional central bank (WGZ Bank) and a regional banking center (DZ Bank). The role of this level is mainly to maintain the balance of asset liquidity of grass-roots cooperative banks, promote asset flow and financing, and handle international trade business. At present, in order to better serve the interests of members and customers, and to meet the needs of the overall reform of the German banking industry, regional banks and some grassroots cooperative banks are gradually merged at this level. The top level of the German cooperative banking system is the German Central Cooperative Bank, and the grassroots cooperative banks and regional cooperative banks are its shareholders. Of course, this level also includes many related institutions that provide specialized financial services or other professional services. All enterprises in the German cooperative banking system are members of the Regional Cooperative Auditing Association and the National Alliance (DGRV). 100 years, although the economic system and banking system in Germany have undergone tremendous changes, cooperative banks still adhere to the organizational structure of cooperative system and the purpose of serving its members. Shareholders of cooperative banks are also the main customers of cooperative banks. The business of cooperative banks closely revolves around the needs of customers, and the main task of central cooperative banks is to promote the healthy development of cooperative systems. But in fact, on the one hand, at present, German cooperative banks are not much different from other commercial banks in financial business, nor do they have preferential policies, nor are they significantly different from other customers in shareholder services. On the other hand, German cooperative banks still have some vague cooperative characteristics: First, the cooperative banking system maintains a pattern of mutual independence and common development. Cooperative banks at all levels are independent legal persons with independent operation and management, and have no administrative affiliation; At the same time, cooperative banks at all levels have achieved economic union through bottom-up shareholding and top-down service, formed a strong cooperative banking system, and exerted their overall advantages. Secondly, because the outlets of cooperative banks (especially grass-roots cooperative banks and those commodity supply and marketing cooperatives) are closer to rural areas and farmers than other commercial banks, they can better serve farmers (mostly shareholders of grass-roots cooperative banks or commodity supply and marketing cooperatives).