The"base capital plan"is essentially a dynamic adjustment mechanism for equity capital that comprehensively considers the capital needs of cooperatives and the patronage of their members.It enables the capital contributions of each member to be proportional to their patronage of the cooperative,therefore serving as a contribution management model for achieving fair contributions among members.The implementation of the"base capital plan"requires three basic elements:base period,measurement unit,and current investment level.According to the different capital needs of the cooperatives for the next year,the"base capital plan"can be categorized into two types,namely the unchanged total capital plan and the increased or decreased total capital plan.After the cooperative determines the appropriate capital contribution of each member based on their patronage,it can adjust the member's capital contribution by requiring those who have"insufficient investment"to supplement their capital contribution and returning funds to those who have"excessive investment".This contribution management model is consistent with cooperative principles,technically feasible,and able to meet the cooperatives'capital needs that are constantly changing.
关键词
合作社/公平出资/"基准资本计划"/"循环基金计划"
Key words
cooperative/equitable contribution/"base capital plan"/"revolving fund plan"
万方数据