社区型股份合作社与农民专业合作社的比较研究
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国家社会科学基金项目“中国特色农业合作道路形成发展的经济史研究”(16BJL018);湖南省社会科学基金项目“中国式农业合作道路的历史演进研究:基于政府与农民关系的研究视角”(14YBA146)。


A Comparative Study of Community-based Shareholding Cooperative and Specialty Cooperative of Farmers
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    摘要:

    改革开放进程中,中国农村涌现了社区型股份合作社和农民专业合作社两种新型合作经济组织。社区型股份合作社因满足农民对社区集体资产收益的索取而产生,农民专业合作社因实现农民经营收益最大化而出现。两种合作社解决的是不同的农村问题;两种合作社都实行股份合作的产权形式,但两者的产权形成基础完全不同;两种合作社都按照三权制衡原则设计治理结构,但两者的治理模式都存在被扭曲的现象;两种合作社的初次分配都很重视公共积累的提取,但在二次分配上,社区型股份合作社根据按劳分配原则分配盈余,农民专业合作社则根据按人分配和按股分配相结合的原则进行收益分配。

    Abstract:

    Since the rural reform,two new types of cooperative economic organizations have emerged in rural China:community-based cooperative and specialty cooperative. Communitybased cooperatives are produced by farmer’s demand for the income of the collective assets of the community,while specialty cooperatives appear to maximize the benefits of farmer’s business operation. The two types of cooperatives solve different rural problems. Both implement the property rights in the form of shareholding cooperation,however,the basis for the formation of property rights is completely different. Both design the governance structure in accordance with the principle of three powers counterbalance,but their governance patterns are distorted. The primary allocation of the two cooperatives attach great importance to the extraction of public accumulation. However,in terms of the secondary allocation,the community-based cooperatives allocate surpluses in line with the principle of allocation based on work,while specialty cooperatives allocate income according to the principle of mixed allocation by person and by shares.

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易棉阳.社区型股份合作社与农民专业合作社的比较研究[J].华中农业大学学报(社会科学版),2018(6):48-54

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  • 在线发布日期: 2018-10-24
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