Abstract:  Based on the field investigation of the 80 farmers’ professional cooperatives in Fujian, the indicators of the influencing factors on the cooperatives’ financial performance were built from the four dimensions of the basic situation, the directors’ characteristics, the governance activities and the external environment of the cooperatives. And the theoretical assumptions were also proposed. Then, an empirical analysis on the sample data was carried out by using the structural equation model analysis, and the results showed that the basic situation, the directors’ characteristics, the governance activities and the external environment of the farmers’ professional cooperatives had a positive influence on the cooperatives’ financial performance, among which the basic situation of the cooperatives had the greatest influence. Last, the countermeasures were put forward to improve the financial performance of farmers’ professional cooperatives.