CAJ | 학술논문

合理的利益分配机制是乡村旅游合作社持续运行的内在保证。基于经营者参与合作社的内在需求，立足经营者加入合作社的驱动力、经营者与合作社之间的收益分配关系，以及收益构成等，利用委托代理理论，构建了乡村旅游合作社的利益分配机制。认为经营者收益包括经营收益和分红两部分，经营收益的分配比例是利益机制是否合理的关键。通过对利益分配机制内涵的分析，从利益分配机制的关键点、多种利益分配方式融合、政府加强利益分配监管、对经营者绩效进行监测、多种资源投入参与利益分配等方面提出促进利益分配合理化的建议。
합리적이익분배궤제시향촌여유합작사지속운행적내재보증。기우경영자삼여합작사적내재수구，립족경영자가입합작사적구동력、경영자여합작사지간적수익분배관계，이급수익구성등，이용위탁대리이론，구건료향촌여유합작사적이익분배궤제。인위경영자수익포괄경영수익화분홍량부분，경영수익적분배비례시이익궤제시부합리적관건。통과대이익분배궤제내함적분석，종이익분배궤제적관건점、다충이익분배방식융합、정부가강이익분배감관、대경영자적효진행감측、다충자원투입삼여이익분배등방면제출촉진이익분배합이화적건의。
The reasonable benefit distribution mechanism is implied warranties of rural tourism cooperation organization continued to run. This paper analyzes the internal needs of operators then constructs the Distribution Mechanism of Rural Tourism Cooperation Organization by agency theory base on the driving force distribution relations and revenue structure. Operator's income includes operating income and dividends. The distribution ratio of operating income is the key of benefit mechanism. By analyzing the connotation of the distribution mechanism, make recommendations to promote the distribution of papers rationalization benefits from key interest distribution mechanism, the integration of a variety of benefit distribution methods, government regulation of the distribution of benefits, monitoring the performance of the operators and distribution of benefits on various resource inputs.