Abstract: As a special enterprise legal person, farmers’ specialized cooperative has an accounting system standard, which is different from the general enterprises.In order to guarantee the sustainable development of farmers’ specialized cooperative, paying great attention to standardizing financial management have the significant practical significance.According to the current domestic situation, this paper analyzed the favorable factors and the unfavorable factors on the financial management construction of farmers’ specialized cooperative, and put forward the suggestions for the the financial management construction of farmers’ specialized cooperative.