文档介绍：山西财经大学
硕士学位论文
我国农民专业合作社内部治理结构的法律研究
姓名:张慧琴
申请学位级别:硕士
专业:经济法学
指导教师:马跃进
2011-03-07
我国农民专业合作社内部治理结构的法律研究
摘要
农民专业合作社的建立与发展是解决农业生产所要求的分散生产与市场经
济条件所需要的集中化、规模化之间矛盾的最重要途径。合作社作为独立法人,
它本质上是“互助性质的经济组织”,不具有企业法人所具有的利润最大化的目
标, 合作社是在互助的基础上以共同经营的方式为了社员自身的经济利益而经
营,故而合作社的交易以对社员交易或充当社员与社会交易的中介为原则,是
为单个社员的个别经营提供帮助进而达到规模经济的目的。
合作社与公司是两种不同功能与目的的经济组织,它以服务社员为根本宗
旨,这决定了合作社治理不同于公司治理。然而作为当今法人治理模式的经典,
合作社的内部治理结构可以借鉴吸收公司治理的组织结构,形成一个与公司相
对应的三权分立、相互制衡的由成员大会、理事会和监事会组成的治理结构,
同时要特别强调成员大会作为最高权力机关的地位,形成不同于公司的成员大
会中心主义,使合作社不被管理人员所控制,确保成员大会的作用能有效地发
挥,从而使合作社成员的权利得到有效地保护。同时针对现行法律不足,必须
明确合作社特殊的产权归属,并且建立健全合作社内部激励、监督和制衡的运
行机制,促进农民专业合作社更加健康、规范发展。
【关键词】农民专业合作社内部治理结构产权归属盈余分配
组织机构运行机制
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我国农民专业合作社内部治理结构的法律研究
Abstract
Between the centralization which, the formalization the farmer specialized cooperative
society's establishment and the development are solve the agricultural production to request the
dispersion production which and the market economy condition need th e contradictory most
important way. The cooperative society takes the separate legal entity, it is essentially “the
cooperation nature anization”, does not have the profit maximization goal which the
business entities have, the cooperative society is in the cooperation foundation by the pooling of
interests way for member of society own economic interest manages, therefore cooperative society's
transaction take trades or acts as the member of society and the social transaction intermediary to
th e member of society as a principle, is provides the help for the single member of society's
individual management then to achieve the economies of scale the goal.
the cooperative society and pany are two kind of different functions and the goal
anizations. These had decided the cooperative society governs is different governs in
pany, but takes the legal person to govern the pattern now the classics, cooperative society's
internal management structure may absorb a