TOWARDS AN AGRICULTURAL CO‐OPERATIVE CLASSIFICATION
1981年英国农业合作社总销售额达19亿英镑，但其行为仍鲜为人知。本文基于财务结构和融资方式提出分类系统，识别出资本积累型和资本特定型两类合作社，并细分后者为资本广化型和资本深化型，探讨其组织运营差异及对政府政策的意义。
In 1981 Agricultural Co‐operatives in the UK had total sales of £1.9 billion yet the behaviour of firms entitled ‘co‐operative’ remains little understood. The paper presents a system for classifying agricultural co‐operatives based on their financial structure and the means by which corporate financing is pursued. It is argued that differing co‐operatives, irrespective of their function, adopt quite separate and distinct capitalisation philosophies. Two basic types of co‐operative are identified—Capital Accumulative Co‐operatives and Capital Specific Co‐operatives. The latter type can be sub‐divided into Capital Extensive Co‐operatives and Capital Intensive Co‐operatives depending on the level of assets and finance controlled by the organisation. The paper details a number of organisational and operational differences between the co‐operative types and suggests that these have important implications where co‐operatives become instruments of Government policy.