CAJ | 학술논문

调查香蕉从蕉农到消费者过程中收购、批发、零售等环节发生的成本和利润分配可以发现，“农户+蕉农自销型流动摊点+消费者”模式流通成本最低，“农户+第三方物流+超市+消费者”模式流通利润最高，而规模大小、流通环节多寡、流动摊点管制等是影响流通成本非常重要的几个因素，其中流通过程中的专用资产投入是提升流通利润的关键。为更好地降低流通成本，提高流通利润，在生产环节，应当借助专业合作社帮助农户扩大生产规模，从而有效降低单位生产成本；在中间环节，应当扶持第三方物流加大专用资产投入，从而提升香蕉品质，拉长香蕉保鲜时间，进而提高议价能力，以便择机进入市场，避免价格波动；在销售环节，应当重点扶持超市扩大生鲜果蔬销售量，减免相关税费，减少对流动摊点的管制，扩充蕉农销售渠道，让农民分享流通环节增值。
조사향초종초농도소비자과정중수구、비발、령수등배절발생적성본화리윤분배가이발현，“농호+초농자소형류동탄점+소비자”모식류통성본최저，“농호+제삼방물류+초시+소비자”모식류통리윤최고，이규모대소、류통배절다과、류동탄점관제등시영향류통성본비상중요적궤개인소，기중류통과정중적전용자산투입시제승류통리윤적관건。위경호지강저류통성본，제고류통리윤，재생산배절，응당차조전업합작사방조농호확대생산규모，종이유효강저단위생산성본；재중간배절，응당부지제삼방물류가대전용자산투입，종이제승향초품질，랍장향초보선시간，진이제고의개능력，이편택궤진입시장，피면개격파동；재소수배절，응당중점부지초시확대생선과소소수량，감면상관세비，감소대류동탄점적관제，확충초농소수거도，양농민분향류통배절증치。
In the paper,Tianbao banana produced and marketed in Zhangzhou was selected as the research object. Through the in-depth interview of the circulation subjects in different circulation modes the authors investigated the cost and profit distribution of banana in the process of purchase,wholesale,retail sales and from the banana farmers to consumers. It was found that the circulation cost of the mode"farmers+farmers sales stalls+consumer"was the minimum;the circulation profit of the mode "farmers + third party logistics + supermarket + consumer" was the maximum. It was also found that the size of the circulation,the number of circulation links and mobile stalls circulation control were important factors affecting circulation cost, while the key to improve the circulation profits is the input of special assets in the circulation process. Therefore,the paper proposed that circulation cost should be reduced and profits should be raised by helping farmers to expand the scale through professional cooperatives in the production link,supporting the third party logistics and increasing the investment of specific assets in the middle link,reducing or relieving tax in the supermarket sales and reducing the mobile stalls controls and other measures.