Germany is the birthplace of cooperative organizations. Today, agricultural cooperatives are spread all over rural areas in Germany, which not only improves the degree of organization and industrialization of agricultural production and sales, promotes the adjustment of agricultural structure, but also plays an irreplaceable role in promoting the development of rural areas in Germany, increasing farmers' income, narrowing the differences between urban and rural areas and regions. The reasons why German agricultural cooperatives have strong vitality are as follows. It is hoped that the analysis will be beneficial to the construction of a new socialist countryside in China.

Strict audit system

The German Cooperative Law stipulates that cooperatives must be audited by the local audit association before their establishment, and they must join the cooperative audit association after their establishment and accept the audit of the association regularly. The audit content is comprehensive, including not only the daily business transactions and assets of the cooperative, but also the management methods and economic benefits of the cooperative leadership. The audit results should be reported to the members' meeting, so that members can understand the operation of the cooperative and make a correct assessment and selection of their own and cooperative interests.

Comment: On the one hand, the strict audit system can support the work of inexperienced cooperative leaders, on the other hand, it can also effectively supervise and restrict the cooperative leaders.

Principle of voluntariness and mutual assistance

Cooperatives in Germany were established on the principle of voluntariness and mutual assistance, and operated according to the company system, with members taking shares with their assets. The economic benefits of farmers' participation in cooperatives are mainly reflected in the following aspects: reducing intermediate losses in production and trading activities; Avoid the risk of excessive debt interest in financing; Use unified standards and brands in the processing and marketing of agricultural products to enjoy the benefits of value-added together; In the use of large agricultural machinery and facilities, we can exchange what we need, so as to reduce costs; Through the internal division of labor in the agricultural industry, we can enjoy and provide perfect socialized services.

Comments: Members invest in shares with their assets, and their business performance is directly related to the vital interests of each member. In addition, the cooperative implements large-scale operation and standardized production, which reduces the production costs of its members and forms an obvious market competitive advantage.

Government support

The German government stipulates that the newly established agricultural cooperatives can enjoy entrepreneurial subsidies within 5 years; Within 7 years, they can enjoy investment subsidies, with the maximum amount of subsidies being 25% of the total investment, but not more than 3% of their sales income. Agricultural enterprises and cooperatives can also be exempted from business tax and motor vehicle tax. Cooperatives that provide consulting, agricultural machinery leasing and other services for agricultural enterprises are exempted from corporate tax. In addition, Germany has also set up a sales promotion fund for German agriculture and food industry to uniformly plan the marketing of German agriculture and food industry.

Comment: The German government encourages farmers to take the road of joint development and provides financial support for agricultural cooperatives, creating a good growth space for German farmers to actively establish and participate in cooperatives.

Self integrated business system

The cooperatives in Germany have established a fixed cooperative relationship, and established a self-contained and jointly operated business network in production and processing, acquisition, sales, credit and other links, thus producing better scale operation benefits. More than half of German farmers' business operations are completed through cooperatives.

Comments: When the cooperatives develop to a certain extent, they will inevitably move towards re integration. Only by re integration can they form a stronger market risk resistance ability and effectively help farmers complete market competition.

Provide consulting and training services

The German Association of Agricultural Cooperatives not only protects the interests of farmers and exerts influence on government policy formulation, but also provides high-quality consulting and training services for farmers and their cooperatives. The Association provides professional guidance and advice on the establishment procedures and specific businesses of cooperatives through its subordinate professional committees, and provides a large amount of information and technical training on agricultural product market development for cooperative members.

Comment: Some daily services of the cooperatives closely link the cooperatives with agricultural production, and help guide farmers to take the road of sustainable agricultural development.